https://www.taxtmi.com/caselaws?id=77965 Delay in filing the appeal was condoned because the explanation in the condonation application was accepted as sufficient. The Supreme Court noted that the High Court's refusal was supported by a cryptic order without adequate reasons, and held that the merits of the appeal should not be examined at the condonation stage. The operative principle was that, where delay is satisfactorily explained, the court should address condonation independently of the substantive merits, and relief should not be declined without reasoned consideration. en-us Mon, 19 Jan 2009 00:00:00 +0530 Fri, 08 Aug 2025 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77965 Delay in filing the appeal was condoned because the explanation in the condonation application was accepted as sufficient. The Supreme Court noted that the High Court's refusal was supported by a cryptic order without adequate reasons, and held that the merits of the appeal should not be examined at the condonation stage. The operative principle was that, where delay is satisfactorily explained, the court should address condonation independently of the substantive merits, and relief should not be declined without reasoned consideration. Case-Laws Central Excise Mon, 19 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77965