https://www.taxtmi.com/caselaws?id=206348 Delay in filing the departmental appeal was not condoned because the explanation for the 86-day lapse did not amount to sufficient cause. Although the Tribunal recognised that delay could be condoned where adequate justification was shown, it held that an earlier decision not to appeal, later altered in a subsequent meeting, was only a change of opinion and not a valid basis for reopening the matter. The application for condonation of delay was rejected. en-us Mon, 17 Jan 2011 00:00:00 +0530 Wed, 31 Aug 2011 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206348 Delay in filing the departmental appeal was not condoned because the explanation for the 86-day lapse did not amount to sufficient cause. Although the Tribunal recognised that delay could be condoned where adequate justification was shown, it held that an earlier decision not to appeal, later altered in a subsequent meeting, was only a change of opinion and not a valid basis for reopening the matter. The application for condonation of delay was rejected. Case-Laws Service Tax Mon, 17 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206348