https://www.taxtmi.com/caselaws?id=50998 A 31-day delay in filing an appeal before the Commissioner (Appeals) was condoned because the assessee explained that the employee handling central excise matters suddenly left without handing over the papers, a disruption treated as beyond the organisation's control. On that basis, the appeal was remanded for fresh decision on merits, with directions to grant the assessee an opportunity of hearing. en-us Wed, 18 Jul 2001 00:00:00 +0530 Tue, 21 Sep 2010 12:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50998 A 31-day delay in filing an appeal before the Commissioner (Appeals) was condoned because the assessee explained that the employee handling central excise matters suddenly left without handing over the papers, a disruption treated as beyond the organisation's control. On that basis, the appeal was remanded for fresh decision on merits, with directions to grant the assessee an opportunity of hearing. Case-Laws Central Excise Wed, 18 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50998