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2012 (8) TMI 378 - CESTAT, NEW DELHIPlea for condonation of delay of 29 days - delay occurred due to accident of accountant dealing with the matter who got bed-ridden for almost 3 months - Held that:- Explanation given by the appellant for delay in filing of the appeal is satisfactory and Commissioner (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 assessee.
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