https://www.taxtmi.com/caselaws?id=218060 The Tribunal dismissed the application for condonation of delay in filing an appeal under Section 35B of the Central Excise Act, 1944. Despite the applicant's argument that the delay was due to the death of an employee handling Excise matters, the Tribunal found that the employee's passing occurred after the original limitation period had expired. Consequently, the Tribunal held that the applicant failed to demonstrate sufficient cause for the delay and dismissed the application, stay application, and appeal. en-us Mon, 16 Jan 2012 00:00:00 +0530 Tue, 31 Jul 2012 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218060 The Tribunal dismissed the application for condonation of delay in filing an appeal under Section 35B of the Central Excise Act, 1944. Despite the applicant's argument that the delay was due to the death of an employee handling Excise matters, the Tribunal found that the employee's passing occurred after the original limitation period had expired. Consequently, the Tribunal held that the applicant failed to demonstrate sufficient cause for the delay and dismissed the application, stay application, and appeal. Case-Laws Central Excise Mon, 16 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218060