https://www.taxtmi.com/caselaws?id=417503 The appeal for condonation of a 359-day delay was dismissed by the Member (Judicial) due to the company's negligence in entrusting important correspondence to an irresponsible security guard, leading to the significant delay in filing. The Member emphasized the distinction between varying lengths of delays and the discretion required in assessing reasonable grounds for condonation. Ultimately, the delay was deemed unreasonable, resulting in the rejection of the condonation application and the appeal's dismissal. en-us Tue, 21 Dec 2021 00:00:00 +0530 Tue, 25 Jan 2022 08:44:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417503 The appeal for condonation of a 359-day delay was dismissed by the Member (Judicial) due to the company's negligence in entrusting important correspondence to an irresponsible security guard, leading to the significant delay in filing. The Member emphasized the distinction between varying lengths of delays and the discretion required in assessing reasonable grounds for condonation. Ultimately, the delay was deemed unreasonable, resulting in the rejection of the condonation application and the appeal's dismissal. Case-Laws Central Excise Tue, 21 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417503