https://www.taxtmi.com/caselaws?id=105184 Delay in filing an excise appeal was refused condonation because the explanation showed only internal administrative lapse: the order was received by one officer, forwarded to the Vice President, and no timely follow-up was made. The absence of supervision and a functioning internal control mechanism indicated lack of due diligence. The plea that the company was sick was held irrelevant to excuse the delay. On these facts, the application for condonation of delay was rejected. en-us Fri, 10 Aug 2001 00:00:00 +0530 Fri, 02 Mar 2012 17:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105184 Delay in filing an excise appeal was refused condonation because the explanation showed only internal administrative lapse: the order was received by one officer, forwarded to the Vice President, and no timely follow-up was made. The absence of supervision and a functioning internal control mechanism indicated lack of due diligence. The plea that the company was sick was held irrelevant to excuse the delay. On these facts, the application for condonation of delay was rejected. Case-Laws Central Excise Fri, 10 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105184