https://www.taxtmi.com/caselaws?id=206978 Delay in filing a departmental appeal can be condoned only on proof of sufficient cause, and a bare plea of inadvertence is not enough, even for a Government department. The Court held that the applicant must explain where the delay occurred and why the decision to appeal was not taken in time; a general assertion of inadvertent delay does not satisfy the test. Pendency of another reference involving similar issues did not by itself justify condonation. The writ petition was dismissed, and the Tribunal's refusal to condone the 133-day delay remained undisturbed. en-us Thu, 03 Mar 2011 00:00:00 +0530 Fri, 19 Aug 2011 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206978 Delay in filing a departmental appeal can be condoned only on proof of sufficient cause, and a bare plea of inadvertence is not enough, even for a Government department. The Court held that the applicant must explain where the delay occurred and why the decision to appeal was not taken in time; a general assertion of inadvertent delay does not satisfy the test. Pendency of another reference involving similar issues did not by itself justify condonation. The writ petition was dismissed, and the Tribunal's refusal to condone the 133-day delay remained undisturbed. Case-Laws Central Excise Thu, 03 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206978