https://www.taxtmi.com/caselaws?id=125382 The Revenue's appeal seeking condonation of a 15-day delay in filing an appeal against the Commissioner (Appeals) order for a refund was dismissed by the Tribunal. The department's reliance on correspondence between Chennai and Ahmedabad Commissionerates regarding the acceptance of a Supreme Court judgment did not establish a valid cause of action for the appeal. The Tribunal found the appeal lacked merit as no review petition had been filed against the judgment, leading to the dismissal of both the appeal and the application for condonation of delay. en-us Tue, 26 Aug 2008 00:00:00 +0530 Tue, 23 Oct 2012 16:03:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125382 The Revenue's appeal seeking condonation of a 15-day delay in filing an appeal against the Commissioner (Appeals) order for a refund was dismissed by the Tribunal. The department's reliance on correspondence between Chennai and Ahmedabad Commissionerates regarding the acceptance of a Supreme Court judgment did not establish a valid cause of action for the appeal. The Tribunal found the appeal lacked merit as no review petition had been filed against the judgment, leading to the dismissal of both the appeal and the application for condonation of delay. Case-Laws Central Excise Tue, 26 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125382