https://www.taxtmi.com/caselaws?id=201352 The Tribunal dismissed the Revenue's application for condonation of delay in filing an appeal and for a stay of the Commissioner (Appeals)'s order. The Tribunal found the reason cited for the delay, geographical separation of decision-makers, insufficient. Consequently, the application for condonation of delay was dismissed, leading to the appeal being rejected. The judgment underscores the necessity of presenting valid and satisfactory grounds for seeking condonation of delay in filing appeals, indicating that mere geographical separation of officials may not be deemed a justifiable reason. en-us Mon, 08 Dec 2008 00:00:00 +0530 Thu, 02 May 2013 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201352 The Tribunal dismissed the Revenue's application for condonation of delay in filing an appeal and for a stay of the Commissioner (Appeals)'s order. The Tribunal found the reason cited for the delay, geographical separation of decision-makers, insufficient. Consequently, the application for condonation of delay was dismissed, leading to the appeal being rejected. The judgment underscores the necessity of presenting valid and satisfactory grounds for seeking condonation of delay in filing appeals, indicating that mere geographical separation of officials may not be deemed a justifiable reason. Case-Laws Central Excise Mon, 08 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201352