Challenge to dismissal of an excise appeal and refusal to...

Challenge to dismissal of an excise appeal and refusal to restore the condonation application turned on whether "sufficient cause" existed for (i) the initial 98-day delay and (ii) the seven-year delay in seeking restoration. The record showed repeated negligence: belated filing, failure to file an affidavit despite directions, non-appearance, and an inordinate restoration delay. Financial constraint and closure of operations were treated as mere excuses, not a credible explanation, consistent with the principle that delay cannot be condoned absent bona fide diligence. The writ court found no grounds to interfere with the tribunal's discretionary refusal to condone/restore and dismissed the petition - HC