https://www.taxtmi.com/caselaws?id=104490 Inordinate delay in filing an appeal cannot be condoned unless sufficient cause is shown; a strong case on merits does not by itself satisfy that requirement. On the facts, no sufficient cause was established for the delay of 265 days, so the condonation application was rejected and the appeal remained barred by limitation. The stated principle is that merit alone is not a substitute for the statutory requirement of sufficient cause when seeking condonation of delay. en-us Thu, 26 Apr 2001 00:00:00 +0530 Wed, 29 Feb 2012 12:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104490 Inordinate delay in filing an appeal cannot be condoned unless sufficient cause is shown; a strong case on merits does not by itself satisfy that requirement. On the facts, no sufficient cause was established for the delay of 265 days, so the condonation application was rejected and the appeal remained barred by limitation. The stated principle is that merit alone is not a substitute for the statutory requirement of sufficient cause when seeking condonation of delay. Case-Laws Central Excise Thu, 26 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104490