https://www.taxtmi.com/caselaws?id=358114 An inordinate delay in seeking restoration of dismissed excise appeals cannot be condoned unless the applicant shows sufficient cause through bona fide and diligent conduct. Prolonged inaction, negligence, and absence of a credible explanation defeat any request for revival, and alleged financial hardship, earlier pre-deposit compliance, or pendency of rehabilitation proceedings do not by themselves justify restoration after a long lapse. The liberal approach to condonation applies only where negligence and want of bona fides are absent. On these facts, the restoration request was rightly refused and the challenge failed. en-us Fri, 23 Mar 2018 00:00:00 +0530 Tue, 11 Sep 2018 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358114 An inordinate delay in seeking restoration of dismissed excise appeals cannot be condoned unless the applicant shows sufficient cause through bona fide and diligent conduct. Prolonged inaction, negligence, and absence of a credible explanation defeat any request for revival, and alleged financial hardship, earlier pre-deposit compliance, or pendency of rehabilitation proceedings do not by themselves justify restoration after a long lapse. The liberal approach to condonation applies only where negligence and want of bona fides are absent. On these facts, the restoration request was rightly refused and the challenge failed. Case-Laws Central Excise Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358114