https://www.taxtmi.com/caselaws?id=98657 The Appellate Tribunal CEGAT, New Delhi dismissed the appeal due to a delay of 141 days in filing, rejecting the appellants' request for condonation. The appellants' belief that they could wait for the outcome of a pending writ petition before filing the appeal was deemed unfounded, as there was no High Court order granting such concession. The Tribunal emphasized the importance of choosing the correct forum for legal challenges and acting in good faith, ruling that engaging in parallel proceedings amounts to an abuse of the legal process. Consequently, the appeal was dismissed as time-barred. en-us Mon, 03 Sep 2001 00:00:00 +0530 Sat, 21 Jan 2012 14:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98657 The Appellate Tribunal CEGAT, New Delhi dismissed the appeal due to a delay of 141 days in filing, rejecting the appellants' request for condonation. The appellants' belief that they could wait for the outcome of a pending writ petition before filing the appeal was deemed unfounded, as there was no High Court order granting such concession. The Tribunal emphasized the importance of choosing the correct forum for legal challenges and acting in good faith, ruling that engaging in parallel proceedings amounts to an abuse of the legal process. Consequently, the appeal was dismissed as time-barred. Case-Laws Customs Mon, 03 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98657