https://www.taxtmi.com/caselaws?id=72376 In condonation-of-delay matters, the applicant must show "sufficient cause" on the basis of materials placed before the Tribunal, and each day's delay must be explained where the delay is long and unexplained. A bare assertion of public interest is not enough where basic facts are missing, such as when the delay was discovered or how the file was processed. On the facts noted, the delay exceeded one year and no supporting affidavit or necessary particulars were furnished despite opportunity, so the Tribunal was not satisfied that sufficient cause existed and rejected condonation. en-us Thu, 26 Jun 1986 00:00:00 +0530 Wed, 18 May 2011 18:42:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72376 In condonation-of-delay matters, the applicant must show "sufficient cause" on the basis of materials placed before the Tribunal, and each day's delay must be explained where the delay is long and unexplained. A bare assertion of public interest is not enough where basic facts are missing, such as when the delay was discovered or how the file was processed. On the facts noted, the delay exceeded one year and no supporting affidavit or necessary particulars were furnished despite opportunity, so the Tribunal was not satisfied that sufficient cause existed and rejected condonation. Case-Laws Central Excise Thu, 26 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72376