https://www.taxtmi.com/caselaws?id=97594 The Tribunal rejected the Revenue's applications for condonation of delay in filing appeals concerning the eligibility of Notification No. 8/96 for concessional rates for drugs. Despite the Revenue's arguments citing a Board's circular and change of Commissioner, the Tribunal emphasized the lack of sufficient cause for the delay and the Commissioner's prior timely actions in similar cases. Legal principles requiring justification for delay and the importance of timely actions were pivotal in the Tribunal's decision to dismiss the Revenue appeals. en-us Thu, 17 Aug 2000 00:00:00 +0530 Tue, 17 Jan 2012 13:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97594 The Tribunal rejected the Revenue's applications for condonation of delay in filing appeals concerning the eligibility of Notification No. 8/96 for concessional rates for drugs. Despite the Revenue's arguments citing a Board's circular and change of Commissioner, the Tribunal emphasized the lack of sufficient cause for the delay and the Commissioner's prior timely actions in similar cases. Legal principles requiring justification for delay and the importance of timely actions were pivotal in the Tribunal's decision to dismiss the Revenue appeals. Case-Laws Central Excise Thu, 17 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97594