https://www.taxtmi.com/caselaws?id=124498 The appeal challenging a demand of duty and penalties under Rule 25 of the Central Excise Rules, 2002 was initially rejected as barred by limitation due to a 12-day delay in filing. The lower appellate authority refused to condone the delay, citing lack of sufficient cause. However, upon appeal, it was found that the delay was justified as the concerned person failed to provide necessary documents on time. Consequently, the delay was condoned, and the matter was remanded for a decision on merits, ultimately allowing the appeal. en-us Fri, 21 Nov 2008 00:00:00 +0530 Mon, 01 Oct 2012 11:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124498 The appeal challenging a demand of duty and penalties under Rule 25 of the Central Excise Rules, 2002 was initially rejected as barred by limitation due to a 12-day delay in filing. The lower appellate authority refused to condone the delay, citing lack of sufficient cause. However, upon appeal, it was found that the delay was justified as the concerned person failed to provide necessary documents on time. Consequently, the delay was condoned, and the matter was remanded for a decision on merits, ultimately allowing the appeal. Case-Laws Central Excise Fri, 21 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124498