https://www.taxtmi.com/caselaws?id=72359 Delay in filing an excise appeal was held not to be condonable without sufficient cause under the statutory limitation scheme in Section 35B(3) and Section 35B(5) of the Central Excises and Salt Act, 1944. The Tribunal found that the Department's explanation, limited to internal file movement and routine processing within the Collectorate, did not show diligence, urgency, or circumstances beyond its control. Cited authorities were distinguished because the present matter involved a statutory time limit and an inadequate explanation for delay. Condonation was therefore refused. en-us Wed, 28 May 1986 00:00:00 +0530 Wed, 18 May 2011 17:45:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72359 Delay in filing an excise appeal was held not to be condonable without sufficient cause under the statutory limitation scheme in Section 35B(3) and Section 35B(5) of the Central Excises and Salt Act, 1944. The Tribunal found that the Department's explanation, limited to internal file movement and routine processing within the Collectorate, did not show diligence, urgency, or circumstances beyond its control. Cited authorities were distinguished because the present matter involved a statutory time limit and an inadequate explanation for delay. Condonation was therefore refused. Case-Laws Central Excise Wed, 28 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72359