https://www.taxtmi.com/caselaws?id=83631 The Tribunal dismissed the appeal as time-barred, rejecting the condonation of delay application. The appellants' argument that the time taken to obtain the certified copy should be excluded from calculating the period of limitation was not accepted. The Tribunal emphasized that the appellants failed to provide a satisfactory explanation for the delay in filing the appeal promptly, noting discrepancies in the dates mentioned in the appeal memos. The absence of the Excise Assistant was deemed insufficient justification for the delay, leading to the rejection of the condonation application and the dismissal of the appeal. en-us Tue, 18 Oct 1994 00:00:00 +0530 Thu, 14 Jul 2011 16:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83631 The Tribunal dismissed the appeal as time-barred, rejecting the condonation of delay application. The appellants' argument that the time taken to obtain the certified copy should be excluded from calculating the period of limitation was not accepted. The Tribunal emphasized that the appellants failed to provide a satisfactory explanation for the delay in filing the appeal promptly, noting discrepancies in the dates mentioned in the appeal memos. The absence of the Excise Assistant was deemed insufficient justification for the delay, leading to the rejection of the condonation application and the dismissal of the appeal. Case-Laws Central Excise Tue, 18 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83631