https://www.taxtmi.com/caselaws?id=246598 The court rejected the application for condonation of delay in filing the appeal, which was delayed by 183 days beyond the prescribed time limit. Despite a medical certificate indicating a 15-day rest period for the appellant's proprietor, the court found the additional six-month delay unjustified. Emphasizing the need for justifiable reasons for delays in legal proceedings, the court held that a liberal approach should not be adopted in cases of deliberate delays or negligence. Consequently, the stay petition and appeal were rejected as being barred by limitation. en-us Thu, 13 Sep 2012 00:00:00 +0530 Wed, 08 May 2013 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246598 The court rejected the application for condonation of delay in filing the appeal, which was delayed by 183 days beyond the prescribed time limit. Despite a medical certificate indicating a 15-day rest period for the appellant's proprietor, the court found the additional six-month delay unjustified. Emphasizing the need for justifiable reasons for delays in legal proceedings, the court held that a liberal approach should not be adopted in cases of deliberate delays or negligence. Consequently, the stay petition and appeal were rejected as being barred by limitation. Case-Laws Central Excise Thu, 13 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246598