https://www.taxtmi.com/caselaws?id=88759 Delay in filing the appeals against refund orders was not condoned because the appellants filed after the statutory three-month period and only sought further information from the adjudicating authority after limitation had already expired. The appellate authority found no satisfactory or convincing cause for the delay, and no material was shown to disturb that finding. The principle of liberal condonation where sufficient cause is established did not assist on these facts, so the dismissal of the appeals was upheld in favour of Revenue. en-us Thu, 05 Feb 1998 00:00:00 +0530 Wed, 21 Sep 2011 11:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88759 Delay in filing the appeals against refund orders was not condoned because the appellants filed after the statutory three-month period and only sought further information from the adjudicating authority after limitation had already expired. The appellate authority found no satisfactory or convincing cause for the delay, and no material was shown to disturb that finding. The principle of liberal condonation where sufficient cause is established did not assist on these facts, so the dismissal of the appeals was upheld in favour of Revenue. Case-Laws Central Excise Thu, 05 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88759