https://www.taxtmi.com/caselaws?id=249027 The Tribunal allowed the condonation of delay applications, filed due to a 277-day delay in appealing an order under the Central Excise Act. The applicants' lack of intention to cause delay, coupled with the negligence of the Excise Officer in informing the management, were considered sufficient causes. Emphasizing the need for substantial justice, the Tribunal directed the applicants to deposit Rs. 1 Lakh as cost within four weeks to proceed with the appeals. The decision distinguished the case from precedent rulings and highlighted the importance of interpreting "sufficient cause" liberally in such matters. en-us Mon, 22 Jul 2013 00:00:00 +0530 Wed, 02 Jul 2014 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249027 The Tribunal allowed the condonation of delay applications, filed due to a 277-day delay in appealing an order under the Central Excise Act. The applicants' lack of intention to cause delay, coupled with the negligence of the Excise Officer in informing the management, were considered sufficient causes. Emphasizing the need for substantial justice, the Tribunal directed the applicants to deposit Rs. 1 Lakh as cost within four weeks to proceed with the appeals. The decision distinguished the case from precedent rulings and highlighted the importance of interpreting "sufficient cause" liberally in such matters. Case-Laws Central Excise Mon, 22 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249027