Revenue's Appeal Dismissed for Late Filing

The Revenue's application to condone delay in filing the appeal was rejected, leading to the dismissal of the appeal as time-barred. The delay of nearly two months in filing the appeal after receiving the Commissioner's order was not considered to have sufficient cause for condonation.

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The Revenue filed an application to condone delay in filing an appeal, which was rejected due to lack of sufficient cause. The appeal was dismissed as barred by time. The order passed by the Commissioner (appeals) was received on 27-5-1994, and the appeal was filed on 10-11-1994, causing a delay of nearly two months.

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