https://www.taxtmi.com/caselaws?id=100479 An inordinate delay of nearly five years in filing the appeal was not condoned because the appellant failed to establish sufficient cause with credible material. The assertion that the order-in-original was received only with the recovery notice was rejected where the record showed the proceedings had been contested on merits, the show cause notice had been replied to, and no convincing evidence supported non-receipt. The supporting affidavit was found vague. Mere lapse of time and a bare plea of non-receipt were insufficient to defeat the respondent's accrued right to rely on the order, and the appeal remained time-barred. en-us Tue, 30 Oct 2001 00:00:00 +0530 Wed, 01 Feb 2012 18:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100479 An inordinate delay of nearly five years in filing the appeal was not condoned because the appellant failed to establish sufficient cause with credible material. The assertion that the order-in-original was received only with the recovery notice was rejected where the record showed the proceedings had been contested on merits, the show cause notice had been replied to, and no convincing evidence supported non-receipt. The supporting affidavit was found vague. Mere lapse of time and a bare plea of non-receipt were insufficient to defeat the respondent's accrued right to rely on the order, and the appeal remained time-barred. Case-Laws Central Excise Tue, 30 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100479