https://www.taxtmi.com/caselaws?id=96341 Delay of nearly 14 months in filing an appeal against duty liability under Rule 96ZP was condoned because the assessee lacked legal counsel and remained in administrative correspondence on a bona fide belief that the order would be amended. The delay was acknowledged as ordinarily excessive, but the surrounding circumstances were treated as extraordinary and sufficient cause for condonation. The decision applies the principle that appellate delay may be excused where pending correspondence and other genuine factors explain the late filing and show absence of deliberate inaction. en-us Sat, 24 Mar 2001 00:00:00 +0530 Wed, 21 Dec 2011 11:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96341 Delay of nearly 14 months in filing an appeal against duty liability under Rule 96ZP was condoned because the assessee lacked legal counsel and remained in administrative correspondence on a bona fide belief that the order would be amended. The delay was acknowledged as ordinarily excessive, but the surrounding circumstances were treated as extraordinary and sufficient cause for condonation. The decision applies the principle that appellate delay may be excused where pending correspondence and other genuine factors explain the late filing and show absence of deliberate inaction. Case-Laws Central Excise Sat, 24 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96341