https://www.taxtmi.com/caselaws?id=47103 Applications for condonation of delay should be considered in a justice-oriented manner, because "sufficient cause" is an elastic concept and the law prefers adjudication on merits over technical rejection when the explanation warrants it. The text states that refusal to condone delay can shut out a potentially good cause from being heard, whereas condonation enables the controversy to be decided substantively. On that approach, the delay of about 21 months ought to have been condoned, the refusal was unsustainable, and the appeal was required to be heard on merits. en-us Wed, 21 Apr 2004 00:00:00 +0530 Tue, 27 Jul 2010 10:18:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47103 Applications for condonation of delay should be considered in a justice-oriented manner, because "sufficient cause" is an elastic concept and the law prefers adjudication on merits over technical rejection when the explanation warrants it. The text states that refusal to condone delay can shut out a potentially good cause from being heard, whereas condonation enables the controversy to be decided substantively. On that approach, the delay of about 21 months ought to have been condoned, the refusal was unsustainable, and the appeal was required to be heard on merits. Case-Laws Central Excise Wed, 21 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47103