https://www.taxtmi.com/caselaws?id=100648 A delay of 61 days in filing the appeal was not condoned because the explanation that the excise clerk had resigned and the matter was later brought to management did not satisfactorily account for the lapse. The record showed that the factory remained operational and excise formalities were being handled during the relevant period, yet no convincing reason was given for not placing the matter before management within the appeal period. On that factual basis, the appeal was dismissed. en-us Mon, 17 Sep 2001 00:00:00 +0530 Fri, 03 Feb 2012 17:24:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100648 A delay of 61 days in filing the appeal was not condoned because the explanation that the excise clerk had resigned and the matter was later brought to management did not satisfactorily account for the lapse. The record showed that the factory remained operational and excise formalities were being handled during the relevant period, yet no convincing reason was given for not placing the matter before management within the appeal period. On that factual basis, the appeal was dismissed. Case-Laws Central Excise Mon, 17 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100648