https://www.taxtmi.com/caselaws?id=72216 The Tribunal rejected the application for condonation of delay in filing the appeal, holding that the Revenue was not prevented by sufficient cause for the delay. As a result, the appeal filed by the Revenue was dismissed due to being time-barred. The arguments regarding vested rights and equity were considered, with the Tribunal emphasizing that the concept of vested rights applies to private citizens, not the State, and rejected the plea for equity in this case. en-us Fri, 14 Mar 1986 00:00:00 +0530 Sat, 14 May 2011 13:07:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72216 The Tribunal rejected the application for condonation of delay in filing the appeal, holding that the Revenue was not prevented by sufficient cause for the delay. As a result, the appeal filed by the Revenue was dismissed due to being time-barred. The arguments regarding vested rights and equity were considered, with the Tribunal emphasizing that the concept of vested rights applies to private citizens, not the State, and rejected the plea for equity in this case. Case-Laws Central Excise Fri, 14 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72216