https://www.taxtmi.com/caselaws?id=204368 Condonation of delay requires a specific and credible explanation for the entire period of delay, and a bare plea of inadvertence is insufficient without showing how the administrative lapse occurred. Although a Government department may receive liberal consideration, it must still disclose sufficient cause for not filing the appeal within time. Pending a similar question in another proceeding does not, by itself, justify filing a time-barred appeal. On the facts stated, the 133-day delay was not supported by sufficient cause, and refusal to condone the delay was upheld. en-us Thu, 03 Mar 2011 00:00:00 +0530 Sat, 04 Jun 2011 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204368 Condonation of delay requires a specific and credible explanation for the entire period of delay, and a bare plea of inadvertence is insufficient without showing how the administrative lapse occurred. Although a Government department may receive liberal consideration, it must still disclose sufficient cause for not filing the appeal within time. Pending a similar question in another proceeding does not, by itself, justify filing a time-barred appeal. On the facts stated, the 133-day delay was not supported by sufficient cause, and refusal to condone the delay was upheld. Case-Laws Central Excise Thu, 03 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204368