https://www.taxtmi.com/caselaws?id=87362 A plea for condonation of delay requires concrete facts showing how the stated cause prevented timely filing; a bare assertion of staff shortage or manpower constraints is not enough. On the facts stated, the applicant offered only a general explanation without particulars, figures, or supporting material linking the shortage to the delayed appeal. The delay of 27 days was therefore found not to be supported by sufficient cause, the condonation application was rejected, and the appeal could not be entertained. en-us Mon, 16 Jun 1997 00:00:00 +0530 Mon, 05 Sep 2011 15:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87362 A plea for condonation of delay requires concrete facts showing how the stated cause prevented timely filing; a bare assertion of staff shortage or manpower constraints is not enough. On the facts stated, the applicant offered only a general explanation without particulars, figures, or supporting material linking the shortage to the delayed appeal. The delay of 27 days was therefore found not to be supported by sufficient cause, the condonation application was rejected, and the appeal could not be entertained. Case-Laws Central Excise Mon, 16 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87362