https://www.taxtmi.com/caselaws?id=105090 Delay condonation depends on a plausible explanation and a fair opportunity to explain the cause for lateness. The appellant stated that the original order required clarification or amendment and that a written reminder to the department remained unanswered; the appellate authority rejected the delay application without giving an effective hearing. On those facts, the explanation for the 76-day delay was accepted, refusal to condone was found unjustified, and the matter was remanded to the Commissioner (Appeals) for fresh disposal on merits after hearing the appellant. en-us Tue, 12 Jan 1999 00:00:00 +0530 Fri, 02 Mar 2012 14:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105090 Delay condonation depends on a plausible explanation and a fair opportunity to explain the cause for lateness. The appellant stated that the original order required clarification or amendment and that a written reminder to the department remained unanswered; the appellate authority rejected the delay application without giving an effective hearing. On those facts, the explanation for the 76-day delay was accepted, refusal to condone was found unjustified, and the matter was remanded to the Commissioner (Appeals) for fresh disposal on merits after hearing the appellant. Case-Laws Central Excise Tue, 12 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105090