https://www.taxtmi.com/caselaws?id=791053 Delay in filing a statutory appeal may be condoned when sufficient cause is shown and refusal would defeat adjudication on merits and cause prejudice. Applying this principle to an appeal filed 356 days late under the limitation regime in the Finance Act, 1994, the Court treated the petitioner's explanation as adequate, preserved the appellate remedy, and ordered the appeal to be heard on merits. The ruling emphasises that condonation should advance substantial justice where the delay is attributable to circumstances beyond the appellant's control and denial of relief would shut out merits-based consideration. en-us Wed, 29 Apr 2026 00:00:00 +0530 Tue, 05 May 2026 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791053 Delay in filing a statutory appeal may be condoned when sufficient cause is shown and refusal would defeat adjudication on merits and cause prejudice. Applying this principle to an appeal filed 356 days late under the limitation regime in the Finance Act, 1994, the Court treated the petitioner's explanation as adequate, preserved the appellate remedy, and ordered the appeal to be heard on merits. The ruling emphasises that condonation should advance substantial justice where the delay is attributable to circumstances beyond the appellant's control and denial of relief would shut out merits-based consideration. Case-Laws Service Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791053