https://www.taxtmi.com/caselaws?id=98457 Delay in filing the appeal was not condoned because the explanation did not account for the entire 113-day period of inaction. The applicant relied on the death of its administrative manager, disruption in handling legal and excise matters, weak finances and reduced business activity, but these circumstances were held insufficient to justify the full delay, especially as the lapse continued well beyond the manager's death. A claim that the appeal had merit did not excuse non-compliance with limitation, and the appeal was therefore barred by limitation. en-us Thu, 15 Feb 2001 00:00:00 +0530 Fri, 20 Jan 2012 17:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98457 Delay in filing the appeal was not condoned because the explanation did not account for the entire 113-day period of inaction. The applicant relied on the death of its administrative manager, disruption in handling legal and excise matters, weak finances and reduced business activity, but these circumstances were held insufficient to justify the full delay, especially as the lapse continued well beyond the manager's death. A claim that the appeal had merit did not excuse non-compliance with limitation, and the appeal was therefore barred by limitation. Case-Laws Central Excise Thu, 15 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98457