https://www.taxtmi.com/caselaws?id=246943 The appeal filed by the Commissioner of Customs & Central Excise was dismissed due to the absence of an affidavit supporting the application for condonation of delay. Despite multiple restoration attempts, the court declined further indulgence as no affidavit was submitted, leading to subsequent dismissals. The court noted negligence and laches in preparing the appeal within the statutory period, with insufficient reasons for delay and lack of supported documentation. Repeated opportunities to file a supporting affidavit were not utilized, resulting in the rejection of the condonation application due to the absence of valid justifications for the delay. en-us Tue, 15 Apr 2014 00:00:00 +0530 Sat, 19 Apr 2014 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246943 The appeal filed by the Commissioner of Customs & Central Excise was dismissed due to the absence of an affidavit supporting the application for condonation of delay. Despite multiple restoration attempts, the court declined further indulgence as no affidavit was submitted, leading to subsequent dismissals. The court noted negligence and laches in preparing the appeal within the statutory period, with insufficient reasons for delay and lack of supported documentation. Repeated opportunities to file a supporting affidavit were not utilized, resulting in the rejection of the condonation application due to the absence of valid justifications for the delay. Case-Laws Central Excise Tue, 15 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246943