https://www.taxtmi.com/caselaws?id=251587 Delay in filing excise appeals was not condoned because the explanation offered for non-filing was treated as an afterthought and failed to establish sufficient cause. The Tribunal examined each appeal separately, found the claim that the responsible person had left the company unconvincing, and concluded that the delays of 273, 719 and 83 days were unexplained. The High Court agreed with that factual assessment and upheld the finding that the appeals were time-barred, with no basis to extend limitation on the materials presented. en-us Wed, 12 Jun 2013 00:00:00 +0530 Fri, 19 Sep 2014 08:21:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251587 Delay in filing excise appeals was not condoned because the explanation offered for non-filing was treated as an afterthought and failed to establish sufficient cause. The Tribunal examined each appeal separately, found the claim that the responsible person had left the company unconvincing, and concluded that the delays of 273, 719 and 83 days were unexplained. The High Court agreed with that factual assessment and upheld the finding that the appeals were time-barred, with no basis to extend limitation on the materials presented. Case-Laws Central Excise Wed, 12 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251587