https://www.taxtmi.com/article/detailed?id=396 Once the Committee of Commissioners consciously decides not to file an appeal, that decision attains finality and the committee becomes functus officio such that a subsequent committee lacks power to reopen or review the earlier collective determination; condonation of delay to file a belated appeal requires demonstration of sufficient cause and bona fides, and routine administrative delay or reliance on a precedent available earlier does not justify reopening an accepted position. en-us Mon, 22 Jun 2009 00:00:00 +0530 Sat, 14 Sep 2013 22:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=396 Once the Committee of Commissioners consciously decides not to file an appeal, that decision attains finality and the committee becomes functus officio such that a subsequent committee lacks power to reopen or review the earlier collective determination; condonation of delay to file a belated appeal requires demonstration of sufficient cause and bona fides, and routine administrative delay or reliance on a precedent available earlier does not justify reopening an accepted position. Articles Central Excise Mon, 22 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=396