https://www.taxtmi.com/caselaws?id=73292 The Tribunal dismissed the appeal due to the Department's failure to provide valid reasons for the delay in filing. The Tribunal found the Collector's explanations unsubstantiated and lacking diligence, noting discrepancies in the stated reasons. Emphasizing the need for sufficient cause per Supreme Court guidelines, the Tribunal concluded that the delay was not justified and rejected the condonation application. As a result, the appeal was deemed not maintainable and dismissed. en-us Mon, 28 Sep 1987 00:00:00 +0530 Mon, 30 May 2011 17:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73292 The Tribunal dismissed the appeal due to the Department's failure to provide valid reasons for the delay in filing. The Tribunal found the Collector's explanations unsubstantiated and lacking diligence, noting discrepancies in the stated reasons. Emphasizing the need for sufficient cause per Supreme Court guidelines, the Tribunal concluded that the delay was not justified and rejected the condonation application. As a result, the appeal was deemed not maintainable and dismissed. Case-Laws Customs Mon, 28 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73292