https://www.taxtmi.com/caselaws?id=327465 The High Court upheld the Tribunal's decision to dismiss the Department's appeal due to a delay of more than one and a half years, emphasizing that delay condonation should only be granted in exceptional cases with sound reasoning. The Court held that reopening a matter that had attained finality after a considerable time lapse should not be allowed merely on the basis of a subsequent decision. The High Court found no legal error in the Tribunal's decision and rejected the Department's application for condoning the delay, ultimately dismissing the appeal. en-us Thu, 10 Dec 2015 00:00:00 +0530 Wed, 11 May 2016 11:47:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327465 The High Court upheld the Tribunal's decision to dismiss the Department's appeal due to a delay of more than one and a half years, emphasizing that delay condonation should only be granted in exceptional cases with sound reasoning. The Court held that reopening a matter that had attained finality after a considerable time lapse should not be allowed merely on the basis of a subsequent decision. The High Court found no legal error in the Tribunal's decision and rejected the Department's application for condoning the delay, ultimately dismissing the appeal. Case-Laws Central Excise Thu, 10 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327465