https://www.taxtmi.com/caselaws?id=219098 The Tribunal rejected the condonation application for a 383-day delay in filing an appeal due to lack of urgency and negligence on the part of the appellant, despite arguments of no deliberate negligence and lack of prejudice to the respondent. The rejection was based on the appellant's failure to show reasonable and sufficient cause for the delay, leading to the dismissal of both the condonation application and the appeal concerning refund applications under the Central Excise Act and the exercise of discretion by the Tribunal under the Finance Act, 1994. en-us Tue, 05 Jun 2012 00:00:00 +0530 Tue, 04 Dec 2012 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219098 The Tribunal rejected the condonation application for a 383-day delay in filing an appeal due to lack of urgency and negligence on the part of the appellant, despite arguments of no deliberate negligence and lack of prejudice to the respondent. The rejection was based on the appellant's failure to show reasonable and sufficient cause for the delay, leading to the dismissal of both the condonation application and the appeal concerning refund applications under the Central Excise Act and the exercise of discretion by the Tribunal under the Finance Act, 1994. Case-Laws Service Tax Tue, 05 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219098