https://www.taxtmi.com/caselaws?id=128294 The Tribunal dismissed the delay condonation applications and appeals due to a lack of convincing reasons for the delay of 73 days in filing the appeal. The appellant's reliance on the manager's illness was deemed insufficient, as they failed to demonstrate awareness of their rights within the limitation period. Emphasizing the importance of not abusing the legal process, the Tribunal held that an indolent litigant facing a significant demand does not merit consideration for a belated appeal without a genuine reason. Consequently, all applications and appeals in both cases were dismissed. en-us Mon, 07 Sep 2009 00:00:00 +0530 Sat, 30 Mar 2013 18:41:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128294 The Tribunal dismissed the delay condonation applications and appeals due to a lack of convincing reasons for the delay of 73 days in filing the appeal. The appellant's reliance on the manager's illness was deemed insufficient, as they failed to demonstrate awareness of their rights within the limitation period. Emphasizing the importance of not abusing the legal process, the Tribunal held that an indolent litigant facing a significant demand does not merit consideration for a belated appeal without a genuine reason. Consequently, all applications and appeals in both cases were dismissed. Case-Laws Customs Mon, 07 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128294