https://www.taxtmi.com/caselaws?id=247672 CESTAT Ahmedabad refused to condone a delay of about six years in filing appeals against two respondents because the revenue gave no sufficient cause beyond a bare claim that one appeal had been filed by oversight. The Tribunal held that condonation depends on a factual showing of sufficient cause, and the mere status of the applicant as the Government does not excuse an otherwise unexplained delay. It also rejected reliance on the procedural rule for a single appeal, since the record showed that no composite appeal had actually been filed against all respondents. The applications were rejected and the appeals did not survive. en-us Thu, 01 May 2014 00:00:00 +0530 Sat, 10 Jan 2015 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247672 CESTAT Ahmedabad refused to condone a delay of about six years in filing appeals against two respondents because the revenue gave no sufficient cause beyond a bare claim that one appeal had been filed by oversight. The Tribunal held that condonation depends on a factual showing of sufficient cause, and the mere status of the applicant as the Government does not excuse an otherwise unexplained delay. It also rejected reliance on the procedural rule for a single appeal, since the record showed that no composite appeal had actually been filed against all respondents. The applications were rejected and the appeals did not survive. Case-Laws Customs Thu, 01 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247672