https://www.taxtmi.com/caselaws?id=251197 A reasoned refusal to condone delay in filing an appeal cannot be interfered with in a Section 35G proceeding unless a substantial question of law arises. The High Court held that the Tribunal's assessment of the explanation for a delay of about 898 days was factual in nature and could not be disturbed merely because another view was possible. Authorities cited by the appellant were treated as fact-specific and not laying down any controlling legal rule. The refusal to condone delay was therefore left undisturbed, with the appellant left to pursue any other remedy available in law. en-us Wed, 17 Jul 2013 00:00:00 +0530 Sun, 07 Sep 2014 08:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251197 A reasoned refusal to condone delay in filing an appeal cannot be interfered with in a Section 35G proceeding unless a substantial question of law arises. The High Court held that the Tribunal's assessment of the explanation for a delay of about 898 days was factual in nature and could not be disturbed merely because another view was possible. Authorities cited by the appellant were treated as fact-specific and not laying down any controlling legal rule. The refusal to condone delay was therefore left undisturbed, with the appellant left to pursue any other remedy available in law. Case-Laws Central Excise Wed, 17 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251197