https://www.taxtmi.com/caselaws?id=95077 The court rejected the application to condone a 63-day delay in filing the appeal, leading to the dismissal of the appeal as time-barred. The judge emphasized that administrative reasons alone, such as challenges in obtaining necessary documents, are not sufficient to justify condoning a delay. While the advocate argued for condonation based on the case's perceived merits, the judge stressed that delays must be justified independently of the case's strength. The decision highlighted the importance of evaluating delay justifications separately from the case's merits. en-us Thu, 09 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 17:04:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95077 The court rejected the application to condone a 63-day delay in filing the appeal, leading to the dismissal of the appeal as time-barred. The judge emphasized that administrative reasons alone, such as challenges in obtaining necessary documents, are not sufficient to justify condoning a delay. While the advocate argued for condonation based on the case's perceived merits, the judge stressed that delays must be justified independently of the case's strength. The decision highlighted the importance of evaluating delay justifications separately from the case's merits. Case-Laws Central Excise Thu, 09 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95077