https://www.taxtmi.com/caselaws?id=275679 Delay in filing appeals before the Commissioner must be examined appeal-wise, and a composite recording of delay without specifying each appeal indicates non-application of mind. The assessees were entitled to a reasonable opportunity to show sufficient cause, including by filing additional affidavits, and the matter had to be reconsidered in accordance with Section 85 of the Finance Act, 1994. The order dismissing the appeals for delay was quashed and the issue of limitation was left open for fresh consideration. en-us Wed, 03 Apr 2013 00:00:00 +0530 Fri, 12 Oct 2018 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275679 Delay in filing appeals before the Commissioner must be examined appeal-wise, and a composite recording of delay without specifying each appeal indicates non-application of mind. The assessees were entitled to a reasonable opportunity to show sufficient cause, including by filing additional affidavits, and the matter had to be reconsidered in accordance with Section 85 of the Finance Act, 1994. The order dismissing the appeals for delay was quashed and the issue of limitation was left open for fresh consideration. Case-Laws Central Excise Wed, 03 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275679