https://www.taxtmi.com/caselaws?id=104682 Delay in filing the appeal was not condoned because the appellant's explanation was unsupported by evidence. The plea that it had waited for restoration of its appeal before the Commissioner (Appeals) was rejected, as no copy of the restoration application or any order rejecting it was produced. The Tribunal found that the long delay was therefore not satisfactorily explained and declined to exercise discretion in favour of condonation. en-us Tue, 01 Jan 2002 00:00:00 +0530 Wed, 29 Feb 2012 18:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104682 Delay in filing the appeal was not condoned because the appellant's explanation was unsupported by evidence. The plea that it had waited for restoration of its appeal before the Commissioner (Appeals) was rejected, as no copy of the restoration application or any order rejecting it was produced. The Tribunal found that the long delay was therefore not satisfactorily explained and declined to exercise discretion in favour of condonation. Case-Laws Central Excise Tue, 01 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104682