https://www.taxtmi.com/caselaws?id=83422 The Tribunal dismissed the application for condonation of delay, leading to the dismissal of the appeal for refund of excise duty. The appellant, M.P. Electricity Board, failed to establish sufficient cause for the delay in filing the appeal, citing conflicting legal advice and transport issues. The Tribunal emphasized the importance of diligence and urgency in pursuing remedies, ultimately ruling that waiting for the other party to act did not justify the delay. The decision was based on the lack of valid reasons and diligence in addressing the delay, resulting in the appeal being time-barred. en-us Mon, 22 Aug 1994 00:00:00 +0530 Wed, 13 Jul 2011 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83422 The Tribunal dismissed the application for condonation of delay, leading to the dismissal of the appeal for refund of excise duty. The appellant, M.P. Electricity Board, failed to establish sufficient cause for the delay in filing the appeal, citing conflicting legal advice and transport issues. The Tribunal emphasized the importance of diligence and urgency in pursuing remedies, ultimately ruling that waiting for the other party to act did not justify the delay. The decision was based on the lack of valid reasons and diligence in addressing the delay, resulting in the appeal being time-barred. Case-Laws Central Excise Mon, 22 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83422