https://www.taxtmi.com/caselaws?id=97091 Delay in filing the appeal was examined on the explanation for frequent inter-departmental transfers and time taken to obtain sanction, which was not accepted as sufficient by itself. The delay was nevertheless condoned because the matter involved substantial revenue and the applicant was a State Government department. The operative effect was that the appeal was entertained despite the 193-day delay. en-us Wed, 14 Feb 2001 00:00:00 +0530 Sat, 14 Jan 2012 10:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97091 Delay in filing the appeal was examined on the explanation for frequent inter-departmental transfers and time taken to obtain sanction, which was not accepted as sufficient by itself. The delay was nevertheless condoned because the matter involved substantial revenue and the applicant was a State Government department. The operative effect was that the appeal was entertained despite the 193-day delay. Case-Laws Central Excise Wed, 14 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97091