https://www.taxtmi.com/caselaws?id=99426 Delay condonation requires a credible explanation from an organisation, and mere blame placed on a subordinate's negligence is insufficient. The Tribunal held that a company must supervise employees handling excise matters and make reasonable or periodic inquiries where an appeal is pending. Because the appellant failed to explain why supervisory officers did not monitor the subordinate or check the status of the matter, the organisation was treated as inactive and effectively "sleeping." The reasons for delay were therefore not satisfactory, and condonation of delay was refused, resulting in dismissal of the appeal. en-us Wed, 17 Jan 2001 00:00:00 +0530 Fri, 27 Jan 2012 12:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99426 Delay condonation requires a credible explanation from an organisation, and mere blame placed on a subordinate's negligence is insufficient. The Tribunal held that a company must supervise employees handling excise matters and make reasonable or periodic inquiries where an appeal is pending. Because the appellant failed to explain why supervisory officers did not monitor the subordinate or check the status of the matter, the organisation was treated as inactive and effectively "sleeping." The reasons for delay were therefore not satisfactory, and condonation of delay was refused, resulting in dismissal of the appeal. Case-Laws Central Excise Wed, 17 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99426