https://www.taxtmi.com/caselaws?id=170528 The Tribunal rejected the Revenue's appeal and condonation of delay application, emphasizing the necessity of demonstrating a sufficient cause for delay condonation. The case involved a reconsideration of the condonation of delay application, with the Tribunal remanding the proceedings back to the Tribunal for further consideration. The Tribunal highlighted the importance of a valid reason for seeking condonation and concluded that a change in opinion without substantial circumstances does not warrant delay condonation. Both parties' reliance on specific case laws was distinguished, with the Tribunal ultimately ruling against the Revenue based on the lack of a sufficient cause for delay condonation. en-us Tue, 27 Aug 2013 00:00:00 +0530 Mon, 01 Jun 2015 12:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170528 The Tribunal rejected the Revenue's appeal and condonation of delay application, emphasizing the necessity of demonstrating a sufficient cause for delay condonation. The case involved a reconsideration of the condonation of delay application, with the Tribunal remanding the proceedings back to the Tribunal for further consideration. The Tribunal highlighted the importance of a valid reason for seeking condonation and concluded that a change in opinion without substantial circumstances does not warrant delay condonation. Both parties' reliance on specific case laws was distinguished, with the Tribunal ultimately ruling against the Revenue based on the lack of a sufficient cause for delay condonation. Case-Laws Central Excise Tue, 27 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170528