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TMI Blog2012 (8) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeals) should have accepted the same, more so because of the fact the medical certificate of Accountant was also produced. It is well settled that while dealing with the application for condonation of delay, the Courts/Tribunal should take liberal view and ordinarily the doors of justice should not be shut to a party on technical ground of limitation. Delay condoned - Decided in favor of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation. Since a small issue of limitation is involved we are of the view that appeal itself can be disposed of. Accordingly, with the consent of the parties, the condition of pre-deposit is waived and we have heard the arguments on appeal. 4. Undisputedly, the instant appeal has been filed after expiry of the period of limitation of 60 days from the date of receipt of the order in original. Prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Majoj Kumar Aggarwal, Authorised Representative of the Appellant and not signed and filed by Shri J. Sahoo, Accountant who met with an accident and confined to bed. In this connection, I find that, the Accountant does accounts work only and preparation of Appeal papers are normally done by the consultant of the Appellant. . 6. Shri Kartik Kurmy, Ld. Advocate for the appellant has pleaded t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays. 7. Shri Amresh Jain, learned A.R. for the Department on the contrary has argued in support of the impugned order. 8. We have considered the rival contentions and perused the record. In our view the explanation given by the appellant for delay in filing of the appeal is satisfactory and Commissioner (Appeals) should have accepted the same to condone the delay, more so because of the fact t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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