https://www.taxtmi.com/caselaws?id=114792 Condonation of delay in filing an appeal before the Commissioner (Appeals) requires a formal application supported by reasons showing sufficient cause, so the appellate authority can record satisfaction on the request. An oral plea made during hearing is not enough to meet the statutory requirement. Under the Central Excise Act framework, the appeal period is 60 days with a further condonable period of 30 days, and the delay must be properly explained within that structure. Where the assessee is given an opportunity to file the necessary application and the delay is short, the matter may be restored for fresh consideration by the first appellate authority. en-us Mon, 12 Jul 2004 00:00:00 +0530 Mon, 21 May 2012 11:44:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114792 Condonation of delay in filing an appeal before the Commissioner (Appeals) requires a formal application supported by reasons showing sufficient cause, so the appellate authority can record satisfaction on the request. An oral plea made during hearing is not enough to meet the statutory requirement. Under the Central Excise Act framework, the appeal period is 60 days with a further condonable period of 30 days, and the delay must be properly explained within that structure. Where the assessee is given an opportunity to file the necessary application and the delay is short, the matter may be restored for fresh consideration by the first appellate authority. Case-Laws Central Excise Mon, 12 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114792