https://www.taxtmi.com/caselaws?id=114435 A 102-day delay in filing the appeal was not condoned because the Revenue failed to give a day-to-day explanation for the delay. The Tribunal held that internal file movement, official procedure and inadvertence, without a specific and satisfactory account of the entire period of delay, do not justify exercise of discretion in favour of condonation. As no adequate cause was shown, the condonation application was dismissed and the appeal consequently failed. en-us Mon, 11 Oct 2004 00:00:00 +0530 Tue, 15 May 2012 16:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114435 A 102-day delay in filing the appeal was not condoned because the Revenue failed to give a day-to-day explanation for the delay. The Tribunal held that internal file movement, official procedure and inadvertence, without a specific and satisfactory account of the entire period of delay, do not justify exercise of discretion in favour of condonation. As no adequate cause was shown, the condonation application was dismissed and the appeal consequently failed. Case-Laws Central Excise Mon, 11 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114435