https://www.taxtmi.com/caselaws?id=54310 The Tribunal condoned the Revenue's 41-day delay in filing an appeal, citing the authority of the Commissioner to direct appeals under Section 35B. While acknowledging that delays should not benefit litigants, the Tribunal emphasized the importance of public interest in government-related cases. It noted that consulting with the Chief Commissioner did not prohibit the filing of the appeal and highlighted previous cases allowing some leniency for State appeals. The Tribunal scheduled the appeal for regular hearing, considering the liberal construction of "sufficient cause" for condonation of delay in government matters. en-us Thu, 17 Feb 2005 00:00:00 +0530 Tue, 19 Oct 2010 13:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54310 The Tribunal condoned the Revenue's 41-day delay in filing an appeal, citing the authority of the Commissioner to direct appeals under Section 35B. While acknowledging that delays should not benefit litigants, the Tribunal emphasized the importance of public interest in government-related cases. It noted that consulting with the Chief Commissioner did not prohibit the filing of the appeal and highlighted previous cases allowing some leniency for State appeals. The Tribunal scheduled the appeal for regular hearing, considering the liberal construction of "sufficient cause" for condonation of delay in government matters. Case-Laws Central Excise Thu, 17 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54310