https://www.taxtmi.com/caselaws?id=108383 Delay condonation in a revenue appeal was refused because the explanation only traced internal file movement and approval steps, without satisfactorily accounting for the entire period of delay or showing sufficient cause for the Commissioner's change of position. The record did not set out each day's delay with adequate particulars, so the application for condonation was rejected. en-us Tue, 17 Dec 2002 00:00:00 +0530 Sat, 31 Mar 2012 13:02:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108383 Delay condonation in a revenue appeal was refused because the explanation only traced internal file movement and approval steps, without satisfactorily accounting for the entire period of delay or showing sufficient cause for the Commissioner's change of position. The record did not set out each day's delay with adequate particulars, so the application for condonation was rejected. Case-Laws Central Excise Tue, 17 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108383