https://www.taxtmi.com/caselaws?id=201889 A delay condonation application was refused because the appellant failed to show sufficient cause for a 138-day delay. The Court found the affidavit's references to office dislocation, natural calamity and a bomb blast inadequate, and held that the unexplained delay did not justify extension of time. It also noted procedural lapses, including that the Notice of Motion was registered months after affirmation and the respondents had not been served, which weighed against discretionary relief. The Notice of Motion was dismissed, and the appeal consequently failed. en-us Thu, 05 Jun 2008 00:00:00 +0530 Wed, 12 Jan 2011 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201889 A delay condonation application was refused because the appellant failed to show sufficient cause for a 138-day delay. The Court found the affidavit's references to office dislocation, natural calamity and a bomb blast inadequate, and held that the unexplained delay did not justify extension of time. It also noted procedural lapses, including that the Notice of Motion was registered months after affirmation and the respondents had not been served, which weighed against discretionary relief. The Notice of Motion was dismissed, and the appeal consequently failed. Case-Laws Central Excise Thu, 05 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201889