https://www.taxtmi.com/caselaws?id=124983 A prior detailed rejection of an identical condonation application was treated as determinative, and the Tribunal declined to depart from that earlier view when the Revenue sought condonation of delay in filing its departmental appeal. Arguments based on a liberal approach to condonation, subsequent Supreme Court authority, promissory estoppel, and alleged private enrichment were not accepted as a basis to reopen the matter, because the application concerned the same appellant and the same issue already decided. The fresh condonation request was therefore rejected, and the appeal failed for non-prosecution as a consequence. en-us Fri, 03 Oct 2008 00:00:00 +0530 Wed, 17 Oct 2012 17:32:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124983 A prior detailed rejection of an identical condonation application was treated as determinative, and the Tribunal declined to depart from that earlier view when the Revenue sought condonation of delay in filing its departmental appeal. Arguments based on a liberal approach to condonation, subsequent Supreme Court authority, promissory estoppel, and alleged private enrichment were not accepted as a basis to reopen the matter, because the application concerned the same appellant and the same issue already decided. The fresh condonation request was therefore rejected, and the appeal failed for non-prosecution as a consequence. Case-Laws Central Excise Fri, 03 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124983