https://www.taxtmi.com/caselaws?id=106169 The Tribunal rejected the Revenue's appeals for condonation of delay in filing, citing inadequate reasons and lack of procedural compliance. Despite citing administrative procedures and document tracing as reasons, the Tribunal found the explanations unsatisfactory, noting periods of inactivity in the files. The applications lacked proper affidavits and were filed by unauthorized officers. Relying on legal precedents, the Tribunal emphasized the need for specific and sufficient reasons for delay. As a result, the appeals and stay applications were rejected due to demonstrated negligence and insufficient cause for delay. en-us Tue, 05 Mar 2002 00:00:00 +0530 Mon, 12 Mar 2012 18:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106169 The Tribunal rejected the Revenue's appeals for condonation of delay in filing, citing inadequate reasons and lack of procedural compliance. Despite citing administrative procedures and document tracing as reasons, the Tribunal found the explanations unsatisfactory, noting periods of inactivity in the files. The applications lacked proper affidavits and were filed by unauthorized officers. Relying on legal precedents, the Tribunal emphasized the need for specific and sufficient reasons for delay. As a result, the appeals and stay applications were rejected due to demonstrated negligence and insufficient cause for delay. Case-Laws Customs Tue, 05 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106169