https://www.taxtmi.com/caselaws?id=72556 Delay in filing excise appeals could be condoned only on proof of sufficient cause under Section 35B(5) of the Central Excises and Salt Act, 1944, treated as analogous to Section 5 of the Limitation Act. The applicant had to explain the entire period of delay, and unexplained gaps in the chronology, including the period after examination of papers and before authorisation, showed a casual approach rather than a bona fide reason. On that basis, the delay was not condoned and the condonation applications were rejected. en-us Mon, 18 Aug 1986 00:00:00 +0530 Fri, 20 May 2011 13:56:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72556 Delay in filing excise appeals could be condoned only on proof of sufficient cause under Section 35B(5) of the Central Excises and Salt Act, 1944, treated as analogous to Section 5 of the Limitation Act. The applicant had to explain the entire period of delay, and unexplained gaps in the chronology, including the period after examination of papers and before authorisation, showed a casual approach rather than a bona fide reason. On that basis, the delay was not condoned and the condonation applications were rejected. Case-Laws Central Excise Mon, 18 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72556