https://www.taxtmi.com/caselaws?id=100689 Delay condonation in departmental appeals was refused where the only explanation was internal movement of files after receipt of the impugned order. The Tribunal applied the principle that administrative circulation within an office, without a satisfactory explanation for the elapsed time, does not by itself amount to sufficient cause or establish bona fide conduct for condonation. As no other adequate reason was shown for the approximately 64-day delay, the appeal was held not maintainable and dismissed for non-condonation of delay. en-us Wed, 10 Oct 2001 00:00:00 +0530 Fri, 03 Feb 2012 18:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100689 Delay condonation in departmental appeals was refused where the only explanation was internal movement of files after receipt of the impugned order. The Tribunal applied the principle that administrative circulation within an office, without a satisfactory explanation for the elapsed time, does not by itself amount to sufficient cause or establish bona fide conduct for condonation. As no other adequate reason was shown for the approximately 64-day delay, the appeal was held not maintainable and dismissed for non-condonation of delay. Case-Laws Central Excise Wed, 10 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100689