https://www.taxtmi.com/caselaws?id=42679 Delay in filing the appeal was condoned because the delay was short, the explanation was not wholly attributable to negligence, and the dispute involved a substantial refund claim. The Court treated these circumstances as sufficient to allow the matter to proceed on merits, but made the relief conditional by imposing exemplary costs. The appeal was therefore restored for hearing, subject to payment of costs. en-us Tue, 21 Mar 1989 00:00:00 +0530 Sat, 12 Jun 2010 15:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42679 Delay in filing the appeal was condoned because the delay was short, the explanation was not wholly attributable to negligence, and the dispute involved a substantial refund claim. The Court treated these circumstances as sufficient to allow the matter to proceed on merits, but made the relief conditional by imposing exemplary costs. The appeal was therefore restored for hearing, subject to payment of costs. Case-Laws Central Excise Tue, 21 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42679