Condonation of delay allowed where revenue stakes and State department status justified late filing despite weak explanation.

Delay in filing the appeal was examined on the explanation for frequent inter-departmental transfers and time taken to obtain sanction, which was not accepted as sufficient by itself. The delay was nevertheless condoned because the matter involved substantial revenue and the applicant was a State Government department. The operative effect was that the appeal was entertained despite the 193-day delay.

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Issues: Whether the delay of 193 days in filing the appeal should be condoned.

Analysis: The application for condonation was examined in the light of the explanation offered for the delay. The explanation based on frequent inter-departmental transfers and the time taken in obtaining sanction was not accepted as sufficient by itself, but the dispute involved substantial duty and penalty amounts and the applicant was a State Government department.

Conclusion: The delay was condoned in view of the revenue involved and the status of the applicant.

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