Condonation of delay denied where later Board instructions could not justify failure to appeal within time.

Subsequent administrative instructions were not accepted as sufficient cause to excuse delay in filing appeals where the Revenue had already allowed the appellate order to attain finality by not appealing within time. The text notes that the order under challenge did not rest on the Jawahar Mills decision, so later Board directions to contest similar matters did not justify the earlier default. On that basis, the delay was not condoned and the appeals were rejected as not maintainable in time.

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Issues: Whether the delay in filing the appeals could be condoned on the ground of subsequent Board instructions, and whether the appeals against the order allowing Modvat credit were maintainable.

Analysis: The request for condonation was based on later administrative instructions to file appeals in matters where appellate orders had followed the Jawahar Mills decision. The order under challenge did not rely upon that decision, and the Revenue had already accepted the appellate order and decided not to appeal within the prescribed time. Subsequent directions from the Board were not treated as sufficient cause for the earlier default.

Conclusion: The delay was not condoned and the appeals were rejected.

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