https://www.taxtmi.com/caselaws?id=388364 The High Court upheld the Tribunal's decision to reject the application for condonation of delay in filing an appeal under Section 35G of the Central Excise Act, 1944 and Section 83 of the Finance Act, 1994. The Court found the appellant's explanation for the delay, attributed to re-organization post-GST implementation, insufficient and not constituting a valid reason for condonation. Emphasizing the importance of adhering to appeal timelines, the Court dismissed the appeal, stating no substantial question of law arose and endorsed the Tribunal's decision, highlighting the need for a valid and non-negligent cause for delay condonation. en-us Mon, 15 Jul 2019 00:00:00 +0530 Thu, 14 Nov 2019 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388364 The High Court upheld the Tribunal's decision to reject the application for condonation of delay in filing an appeal under Section 35G of the Central Excise Act, 1944 and Section 83 of the Finance Act, 1994. The Court found the appellant's explanation for the delay, attributed to re-organization post-GST implementation, insufficient and not constituting a valid reason for condonation. Emphasizing the importance of adhering to appeal timelines, the Court dismissed the appeal, stating no substantial question of law arose and endorsed the Tribunal's decision, highlighting the need for a valid and non-negligent cause for delay condonation. Case-Laws Service Tax Mon, 15 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388364