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    <title>2000 (3) TMI 367 - CEGAT, CALCUTTA</title>
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    <description>A short delay in filing reference applications may be condoned where the applicant shows sufficient cause. Administrative delay caused by the concerned officer being away on tour when the matter was processed, together with closure of the office for puja holidays, was accepted as a satisfactory explanation for a 16-day delay. The delay was therefore condoned and the applications were allowed.</description>
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      <description>A short delay in filing reference applications may be condoned where the applicant shows sufficient cause. Administrative delay caused by the concerned officer being away on tour when the matter was processed, together with closure of the office for puja holidays, was accepted as a satisfactory explanation for a 16-day delay. The delay was therefore condoned and the applications were allowed.</description>
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