https://www.taxtmi.com/caselaws?id=74227 A bona fide procedural mistake may constitute sufficient cause for condonation of delay where an appeal is first filed in the forum then commonly believed to be appropriate. However, the substantive pre-deposit requirement remains mandatory: if the duty amount is neither deposited nor waived on application, the appeal cannot proceed. The document therefore notes that delay may be excused on sufficient cause, but non-compliance with pre-deposit renders the appeal untenable. en-us Mon, 28 Sep 1987 00:00:00 +0530 Tue, 07 Jun 2011 15:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74227 A bona fide procedural mistake may constitute sufficient cause for condonation of delay where an appeal is first filed in the forum then commonly believed to be appropriate. However, the substantive pre-deposit requirement remains mandatory: if the duty amount is neither deposited nor waived on application, the appeal cannot proceed. The document therefore notes that delay may be excused on sufficient cause, but non-compliance with pre-deposit renders the appeal untenable. Case-Laws Central Excise Mon, 28 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74227