https://www.taxtmi.com/caselaws?id=404695 The tribunal condoned a 367-day delay in filing the appeal after considering the detailed affidavit provided by the appellant, which outlined the sequence of events leading to the delay. The tribunal found that the appellant had valid reasons for the delay, including procedural complexities, election duties, and delays in obtaining necessary documents. Referring to relevant judicial precedents emphasizing a liberal construction of "sufficient cause," the tribunal concluded that the delay was adequately explained and therefore allowed the appeal to proceed. en-us Wed, 13 Jan 2021 00:00:00 +0530 Mon, 01 Mar 2021 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404695 The tribunal condoned a 367-day delay in filing the appeal after considering the detailed affidavit provided by the appellant, which outlined the sequence of events leading to the delay. The tribunal found that the appellant had valid reasons for the delay, including procedural complexities, election duties, and delays in obtaining necessary documents. Referring to relevant judicial precedents emphasizing a liberal construction of "sufficient cause," the tribunal concluded that the delay was adequately explained and therefore allowed the appeal to proceed. Case-Laws Central Excise Wed, 13 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404695