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    <title>2018 (2) TMI 1003 - CESTAT, BANGALORE</title>
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    <description>The tribunal dismissed the condonation application and the appeal due to a 455-day delay in filing, attributed to financial difficulties. The applicant&#039;s explanation of financial constraints without concrete evidence was deemed insufficient to justify the delay. The judgment emphasizes the necessity of substantiating claims of financial difficulties causing delays in legal proceedings and the importance of adhering to procedural timelines. It underscores the challenges in condoning substantial delays without adequate justification, serving as a reminder for parties to provide verifiable reasons for any delays encountered in legal matters.</description>
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