https://www.taxtmi.com/caselaws?id=125094 The Appellate Tribunal allowed the condonation of a 47-day delay in filing an appeal by the Revenue under the Central Excise Act, 1944. The Tribunal found that the delay was justified due to the time taken by the Committee of Commissioners to prepare necessary documents. Despite objections from the Respondent, the Tribunal concluded that there was no negligence on the Revenue's part and accepted their explanation. The delay was condoned, and the appeal was allowed to proceed, with the decision pronounced on 15-10-2008. en-us Wed, 15 Oct 2008 00:00:00 +0530 Fri, 19 Oct 2012 14:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125094 The Appellate Tribunal allowed the condonation of a 47-day delay in filing an appeal by the Revenue under the Central Excise Act, 1944. The Tribunal found that the delay was justified due to the time taken by the Committee of Commissioners to prepare necessary documents. Despite objections from the Respondent, the Tribunal concluded that there was no negligence on the Revenue's part and accepted their explanation. The delay was condoned, and the appeal was allowed to proceed, with the decision pronounced on 15-10-2008. Case-Laws Central Excise Wed, 15 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125094