https://www.taxtmi.com/caselaws?id=74825 The Tribunal denied the Department's appeal seeking condonation of delay in filing, citing lack of due diligence and insufficient cause for the nine-month delay. The Department's reasons, including the need for study and consultation, were deemed inadequate. Emphasizing the discretionary nature of condonation, the Tribunal held that the Department's negligence and lack of prompt action led to the time-barred appeal's dismissal. en-us Fri, 16 Nov 1984 00:00:00 +0530 Sat, 11 Jun 2011 12:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74825 The Tribunal denied the Department's appeal seeking condonation of delay in filing, citing lack of due diligence and insufficient cause for the nine-month delay. The Department's reasons, including the need for study and consultation, were deemed inadequate. Emphasizing the discretionary nature of condonation, the Tribunal held that the Department's negligence and lack of prompt action led to the time-barred appeal's dismissal. Case-Laws Customs Fri, 16 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74825