https://www.taxtmi.com/caselaws?id=79033 The Court upheld the Customs, Excise & Service Tax Appellate Tribunal's decision to reject the petitioner's application for condonation of delay in filing an appeal. The Tribunal found the reasons provided by the petitioner, including health issues and financial difficulties, insufficient to justify the nearly two-year delay. The Court emphasized that condonation of delay requires a satisfactory explanation and cannot solely rely on liability imposed by the Commissioner. Consequently, the Court dismissed the writ petition, emphasizing the importance of promptly addressing obstacles to filing appeals within prescribed timelines. en-us Wed, 19 Nov 2008 00:00:00 +0530 Thu, 02 May 2013 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=79033 The Court upheld the Customs, Excise & Service Tax Appellate Tribunal's decision to reject the petitioner's application for condonation of delay in filing an appeal. The Tribunal found the reasons provided by the petitioner, including health issues and financial difficulties, insufficient to justify the nearly two-year delay. The Court emphasized that condonation of delay requires a satisfactory explanation and cannot solely rely on liability imposed by the Commissioner. Consequently, the Court dismissed the writ petition, emphasizing the importance of promptly addressing obstacles to filing appeals within prescribed timelines. Case-Laws Service Tax Wed, 19 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=79033