https://www.taxtmi.com/caselaws?id=110753 A 4.5-month delay in filing an appeal was not condoned because the explanation was found unsatisfactory, especially for the period after the file reached the Chief Commissioner's office and before the direction to appeal was issued. The tribunal held that the appellant had not shown adequate cause for the delay, so the appeal was treated as time barred and the stay application was also dismissed. en-us Fri, 14 Nov 2003 00:00:00 +0530 Wed, 18 Apr 2012 14:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110753 A 4.5-month delay in filing an appeal was not condoned because the explanation was found unsatisfactory, especially for the period after the file reached the Chief Commissioner's office and before the direction to appeal was issued. The tribunal held that the appellant had not shown adequate cause for the delay, so the appeal was treated as time barred and the stay application was also dismissed. Case-Laws Customs Fri, 14 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110753