https://www.taxtmi.com/caselaws?id=94149 Delay in filing a reference application was not excused where the department relied only on the time taken to move the file through the Collector's office and the Board's office. Internal administrative processing, without good and adequate reasons showing due diligence, was held insufficient to establish sufficient cause for condonation. As the Board's decision to file was itself taken after expiry of the normal period, the delay remained unexplained. The reference application was therefore treated as time barred and the request for condonation was rejected. en-us Fri, 22 Feb 1991 00:00:00 +0530 Sat, 19 Nov 2011 14:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94149 Delay in filing a reference application was not excused where the department relied only on the time taken to move the file through the Collector's office and the Board's office. Internal administrative processing, without good and adequate reasons showing due diligence, was held insufficient to establish sufficient cause for condonation. As the Board's decision to file was itself taken after expiry of the normal period, the delay remained unexplained. The reference application was therefore treated as time barred and the request for condonation was rejected. Case-Laws Central Excise Fri, 22 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94149