https://www.taxtmi.com/caselaws?id=97964 A delay in filing an appeal beyond the prescribed limitation period was not treated as bona fide where the appellant relied on a later Board circular and a parallel refund claim. Those circumstances did not prevent the appeal from being filed within time, and the limitation requirement remained operative. On the facts stated, the delay was therefore not condonable and the appeal was liable to be dismissed. en-us Wed, 18 Jul 2001 00:00:00 +0530 Wed, 18 Jan 2012 16:53:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97964 A delay in filing an appeal beyond the prescribed limitation period was not treated as bona fide where the appellant relied on a later Board circular and a parallel refund claim. Those circumstances did not prevent the appeal from being filed within time, and the limitation requirement remained operative. On the facts stated, the delay was therefore not condonable and the appeal was liable to be dismissed. Case-Laws Central Excise Wed, 18 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97964