https://www.taxtmi.com/caselaws?id=108321 The Tribunal cannot condone delay in filing a departmental application under Section 35E(4) of the Central Excise Act, 1944. In the stated matter, the departmental papers were not shown to have been filed within time, no satisfactory explanation was offered for the delay or incorrect dispatch, and there was no meaningful enquiry for about two years. On that basis, the Tribunal treated the application as barred by limitation and held that the delay was not condonable. en-us Sat, 02 Nov 2002 00:00:00 +0530 Fri, 30 Mar 2012 18:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108321 The Tribunal cannot condone delay in filing a departmental application under Section 35E(4) of the Central Excise Act, 1944. In the stated matter, the departmental papers were not shown to have been filed within time, no satisfactory explanation was offered for the delay or incorrect dispatch, and there was no meaningful enquiry for about two years. On that basis, the Tribunal treated the application as barred by limitation and held that the delay was not condonable. Case-Laws Central Excise Sat, 02 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108321