https://www.taxtmi.com/caselaws?id=82544 A consequential order passed by a subordinate authority in compliance with an earlier Collector adjudication had to be challenged before the Tribunal, not before the Collector (Appeals). Because no fresh show cause notice was issued and the later order merely implemented the prior decision, the appellants were expected to know the correct appellate forum. A mistaken approach to the wrong forum, even if reflected in the order's preamble, did not amount to sufficient cause for a delay of 9 months and 10 days. The delay was therefore not condonable and the condonation applications were rejected. en-us Tue, 22 Jun 1993 00:00:00 +0530 Tue, 05 Jul 2011 17:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82544 A consequential order passed by a subordinate authority in compliance with an earlier Collector adjudication had to be challenged before the Tribunal, not before the Collector (Appeals). Because no fresh show cause notice was issued and the later order merely implemented the prior decision, the appellants were expected to know the correct appellate forum. A mistaken approach to the wrong forum, even if reflected in the order's preamble, did not amount to sufficient cause for a delay of 9 months and 10 days. The delay was therefore not condonable and the condonation applications were rejected. Case-Laws Central Excise Tue, 22 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82544