https://www.taxtmi.com/caselaws?id=100804 A 35-day delay in filing the appeal was not accepted because the explanation based on time taken to obtain records from the Divisional/Range Office was found inadequate. The Tribunal noted that only the adjudication order and the impugned order-in-appeal were produced, and that the relevant offices were located in the same premises, making the delay unjustified in light of earlier similar rulings. Condonation was therefore refused, and the appeal remained time-barred and could not be heard on merits. en-us Tue, 30 Oct 2001 00:00:00 +0530 Tue, 07 Feb 2012 11:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100804 A 35-day delay in filing the appeal was not accepted because the explanation based on time taken to obtain records from the Divisional/Range Office was found inadequate. The Tribunal noted that only the adjudication order and the impugned order-in-appeal were produced, and that the relevant offices were located in the same premises, making the delay unjustified in light of earlier similar rulings. Condonation was therefore refused, and the appeal remained time-barred and could not be heard on merits. Case-Laws Central Excise Tue, 30 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100804