2000 (11) TMI 418

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..... r]. The appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the appeal filed by the appellants was dismissed as time-barred. 2. Ld. Counsel, appearing on behalf of the appellants, submits that the appeal was filed six days beyond the period of limitation. The appellants also filed an application for condonation of delay in filing the appeal .....

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..... should be considered with pragmatism in a justice-oriented approach rather than the technical detection of sufficient cause for explaining every day s delay. 5. In view of the above decision of the Hon ble Supreme Court, the delay in filing the appeal before the Commissioner is condoned and the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) for deciding afre .....

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