https://www.taxtmi.com/caselaws?id=91411 Delay in filing an appeal will not be condoned where the explanation is not credible and does not show sufficient cause. The Tribunal held that the departmental office was expected to detect the filing defect and act with due diligence, and it treated the late signing of the authorisation letter as inconsistent with the claim that the appeal papers had been prepared earlier. On that basis, the delay was not condoned, the application was rejected, and the appeal could not be entertained on limitation; the connected stay petition also failed. en-us Mon, 10 May 1999 00:00:00 +0530 Mon, 17 Oct 2011 17:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91411 Delay in filing an appeal will not be condoned where the explanation is not credible and does not show sufficient cause. The Tribunal held that the departmental office was expected to detect the filing defect and act with due diligence, and it treated the late signing of the authorisation letter as inconsistent with the claim that the appeal papers had been prepared earlier. On that basis, the delay was not condoned, the application was rejected, and the appeal could not be entertained on limitation; the connected stay petition also failed. Case-Laws Central Excise Mon, 10 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91411