https://www.taxtmi.com/caselaws?id=73697 Condonation of delay was refused because the appellant failed to explain the entire period of default satisfactorily. The chronology showed that limitation had already expired when the matter came to the authorities' notice, and the subsequent movement of the file was routine and casual rather than diligent. No adequate explanation was given for the delay in reconstructing the file, obtaining technical opinion, and filing the appeal. A liberal approach to limitation did not remove the need for a proper explanation throughout the delay period, so the appeal was barred by limitation and could not be entertained on merits. en-us Mon, 23 May 1988 00:00:00 +0530 Thu, 02 Jun 2011 18:13:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73697 Condonation of delay was refused because the appellant failed to explain the entire period of default satisfactorily. The chronology showed that limitation had already expired when the matter came to the authorities' notice, and the subsequent movement of the file was routine and casual rather than diligent. No adequate explanation was given for the delay in reconstructing the file, obtaining technical opinion, and filing the appeal. A liberal approach to limitation did not remove the need for a proper explanation throughout the delay period, so the appeal was barred by limitation and could not be entertained on merits. Case-Laws Customs Mon, 23 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73697