https://www.taxtmi.com/caselaws?id=94810 Delay in filing a revenue appeal was held not to be justified where the only explanation was that the Commissioner was away on an official visit, since such absence is a routine contingency and does not excuse compliance with statutory time limits. The authority was expected to make alternate arrangements to meet the prescribed limitation period. As the appeal was filed beyond that period, it was not maintainable and could not be entertained on merits. The request for condonation of delay was therefore rejected. en-us Mon, 06 Dec 1999 00:00:00 +0530 Mon, 05 Dec 2011 10:17:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94810 Delay in filing a revenue appeal was held not to be justified where the only explanation was that the Commissioner was away on an official visit, since such absence is a routine contingency and does not excuse compliance with statutory time limits. The authority was expected to make alternate arrangements to meet the prescribed limitation period. As the appeal was filed beyond that period, it was not maintainable and could not be entertained on merits. The request for condonation of delay was therefore rejected. Case-Laws Central Excise Mon, 06 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94810