https://www.taxtmi.com/caselaws?id=72257 The court excused the delay in filing the appeal by the Union of India and the Deputy Director, Enforcement Directorate, citing the collective and institutional nature of governmental decisions. Recognizing procedural delays within government processes, the court emphasized the need for a liberal construction of "sufficient cause" for delay, especially when no negligence is involved. Considering the challenges faced by governmental authorities in decision-making due to procedural red tape, the court allowed the application to excuse the delay and condoned it, enabling the appellant to proceed with the appeal on the merits. en-us Fri, 27 Sep 1985 00:00:00 +0530 Tue, 11 Jun 2013 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72257 The court excused the delay in filing the appeal by the Union of India and the Deputy Director, Enforcement Directorate, citing the collective and institutional nature of governmental decisions. Recognizing procedural delays within government processes, the court emphasized the need for a liberal construction of "sufficient cause" for delay, especially when no negligence is involved. Considering the challenges faced by governmental authorities in decision-making due to procedural red tape, the court allowed the application to excuse the delay and condoned it, enabling the appellant to proceed with the appeal on the merits. Case-Laws FEMA Fri, 27 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72257