https://www.taxtmi.com/caselaws?id=153689 Delay condonation before the Commissioner (Appeals) depends on a credible showing of sufficient cause supported by contemporaneous evidence. Here, the appellants' explanation that they believed the matter had lapsed after withdrawal of a second show cause notice, and that appeal papers were misplaced in counsel's office, was rejected because the order had been received, no affidavit from the advocate or junior was produced, and no steps were shown to trace the papers or obtain another copy. The cited condonation precedents were distinguished on evidence. The refusal to condone the delay was upheld. en-us Tue, 21 Jul 2009 00:00:00 +0530 Sat, 27 Jul 2013 11:14:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153689 Delay condonation before the Commissioner (Appeals) depends on a credible showing of sufficient cause supported by contemporaneous evidence. Here, the appellants' explanation that they believed the matter had lapsed after withdrawal of a second show cause notice, and that appeal papers were misplaced in counsel's office, was rejected because the order had been received, no affidavit from the advocate or junior was produced, and no steps were shown to trace the papers or obtain another copy. The cited condonation precedents were distinguished on evidence. The refusal to condone the delay was upheld. Case-Laws Central Excise Tue, 21 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153689