https://www.taxtmi.com/caselaws?id=170846 The Tribunal rejected the condonation application for a 175-day delay in filing an appeal due to misplacement of case papers by an employee, leading to the dismissal of the appeal and stay petition. The Revenue's reliance on previous judgments disallowing condonation for similar reasons was upheld, emphasizing the negligence of the appellant and the duty of the successor to trace files. The Tribunal highlighted the consistent stance against excusing delays caused by employee negligence, referencing precedents where delays were not condoned due to similar circumstances. en-us Mon, 10 Mar 2014 00:00:00 +0530 Sat, 20 Jun 2015 14:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170846 The Tribunal rejected the condonation application for a 175-day delay in filing an appeal due to misplacement of case papers by an employee, leading to the dismissal of the appeal and stay petition. The Revenue's reliance on previous judgments disallowing condonation for similar reasons was upheld, emphasizing the negligence of the appellant and the duty of the successor to trace files. The Tribunal highlighted the consistent stance against excusing delays caused by employee negligence, referencing precedents where delays were not condoned due to similar circumstances. Case-Laws Central Excise Mon, 10 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170846