https://www.taxtmi.com/caselaws?id=82113 A departmental appeal is not invalid merely because a copy of the specific authorisation is omitted from the papers served on the respondent, provided the authorisation itself exists and relates to the appeal. Delay in filing may be condoned where the explanation shows sufficient cause, including bona fide internal processing, discussion, preparation of papers, and intervening holidays, and where there is no negligence or avoidable inaction. The operative principle is that sufficiency of cause must be assessed on the facts of each case, and administrative processing time may, in appropriate circumstances, justify condonation. en-us Tue, 08 Jan 1991 00:00:00 +0530 Sat, 02 Jul 2011 10:37:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82113 A departmental appeal is not invalid merely because a copy of the specific authorisation is omitted from the papers served on the respondent, provided the authorisation itself exists and relates to the appeal. Delay in filing may be condoned where the explanation shows sufficient cause, including bona fide internal processing, discussion, preparation of papers, and intervening holidays, and where there is no negligence or avoidable inaction. The operative principle is that sufficiency of cause must be assessed on the facts of each case, and administrative processing time may, in appropriate circumstances, justify condonation. Case-Laws Central Excise Tue, 08 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82113