https://www.taxtmi.com/caselaws?id=98288 Condonation of delay requires a specific and supported explanation showing sufficient cause; vague reliance on a file not being put up and the absence of an unnamed officer was held inadequate. The Tribunal noted that no supporting affidavit or identifying particulars were furnished, and that similar stereotyped explanations had repeatedly been rejected as insufficient. Authorities cited in support of condonation were treated as factually distinguishable. The 20-day delay in filing the appeal was therefore not condoned, and the application was rejected. en-us Wed, 31 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 18:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98288 Condonation of delay requires a specific and supported explanation showing sufficient cause; vague reliance on a file not being put up and the absence of an unnamed officer was held inadequate. The Tribunal noted that no supporting affidavit or identifying particulars were furnished, and that similar stereotyped explanations had repeatedly been rejected as insufficient. Authorities cited in support of condonation were treated as factually distinguishable. The 20-day delay in filing the appeal was therefore not condoned, and the application was rejected. Case-Laws Customs Wed, 31 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98288