https://www.taxtmi.com/article/detailed?id=2005 Appeals to the Appellate Tribunal must be filed within three months in prescribed form with fee; the Tribunal may condone the delay if satisfied that sufficient cause prevented timely filing, but the appellant must file a substantiated condonation application. Case law shows delays from pursuing writs, lack of authorization, unsubstantiated personal claims, and administrative lapses are critically examined; adequate documentary explanation or proper authorization can be decisive, and tribunals may remit matters where earlier consideration omitted relevant particulars. en-us Wed, 16 Jan 2013 16:46:38 +0530 Wed, 16 Jan 2013 16:46:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2005 Appeals to the Appellate Tribunal must be filed within three months in prescribed form with fee; the Tribunal may condone the delay if satisfied that sufficient cause prevented timely filing, but the appellant must file a substantiated condonation application. Case law shows delays from pursuing writs, lack of authorization, unsubstantiated personal claims, and administrative lapses are critically examined; adequate documentary explanation or proper authorization can be decisive, and tribunals may remit matters where earlier consideration omitted relevant particulars. Articles Central Excise Wed, 16 Jan 2013 16:46:38 +0530 https://www.taxtmi.com/article/detailed?id=2005