https://www.taxtmi.com/caselaws?id=98603 The Judge dismissed the application for condonation of a ten-month delay in filing an appeal against the Commissioner's order, ruling that the reasons presented by the appellants did not justify the delay. Legal precedents were referenced to support the decision, emphasizing the importance of adhering to prescribed time limits for appeals. The Judge highlighted that changes in law or arguments on the merits of the initial order were not sufficient cause for the delay. Consequently, the appeal was dismissed as time-barred due to the deliberate delay by the appellants in filing the appeal only after a favorable legal decision. en-us Wed, 01 Aug 2001 00:00:00 +0530 Sat, 21 Jan 2012 12:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98603 The Judge dismissed the application for condonation of a ten-month delay in filing an appeal against the Commissioner's order, ruling that the reasons presented by the appellants did not justify the delay. Legal precedents were referenced to support the decision, emphasizing the importance of adhering to prescribed time limits for appeals. The Judge highlighted that changes in law or arguments on the merits of the initial order were not sufficient cause for the delay. Consequently, the appeal was dismissed as time-barred due to the deliberate delay by the appellants in filing the appeal only after a favorable legal decision. Case-Laws Central Excise Wed, 01 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98603