https://www.taxtmi.com/caselaws?id=383847 A 1994-day delay in filing a motion to set aside an order rejecting an appeal was not condoned because no sufficient cause was shown. The applicant failed to explain the delay from 2012 to 2017, and the later affidavit did not account for the entire interval between the rejection order and transfer of the matter to the new commissionerate. The unexplained and prolonged lapse indicated negligence, so the motion was dismissed. en-us Wed, 24 Jul 2019 00:00:00 +0530 Wed, 31 Jul 2019 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383847 A 1994-day delay in filing a motion to set aside an order rejecting an appeal was not condoned because no sufficient cause was shown. The applicant failed to explain the delay from 2012 to 2017, and the later affidavit did not account for the entire interval between the rejection order and transfer of the matter to the new commissionerate. The unexplained and prolonged lapse indicated negligence, so the motion was dismissed. Case-Laws Central Excise Wed, 24 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383847