https://www.taxtmi.com/caselaws?id=182423 The High Court affirmed the Customs, Excise and Gold (Control) Appellate Tribunal's decision to reject the appeal due to the petitioner's failure to demonstrate sufficient cause for the delay in filing. The Court emphasized that it cannot substitute its views for those of the Tribunal unless there is perversity or jurisdictional error. The finality of the initial order and the petitioner's conscious decision not to appeal led to the dismissal of the petition, highlighting the importance of respecting final orders and the jurisdictional boundaries of the High Court. en-us Fri, 13 Feb 2004 00:00:00 +0530 Tue, 10 May 2016 12:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182423 The High Court affirmed the Customs, Excise and Gold (Control) Appellate Tribunal's decision to reject the appeal due to the petitioner's failure to demonstrate sufficient cause for the delay in filing. The Court emphasized that it cannot substitute its views for those of the Tribunal unless there is perversity or jurisdictional error. The finality of the initial order and the petitioner's conscious decision not to appeal led to the dismissal of the petition, highlighting the importance of respecting final orders and the jurisdictional boundaries of the High Court. Case-Laws Central Excise Fri, 13 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182423