https://www.taxtmi.com/caselaws?id=30956 The High Court declined to condone the delay in filing an appeal under Section 5 of the Limitation Act, as discrepancies were found in the appellant's submissions. The court criticized the vague reasons for the delay, including attributing it to officer transfers, and highlighted the appellant's filing of a false affidavit to reduce the delay period. Emphasizing the seriousness of filing false affidavits, the court dismissed the application, cautioning against deceptive practices in legal proceedings and stressing the need for accuracy and diligence in the judicial process. en-us Thu, 05 May 2005 00:00:00 +0530 Wed, 08 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30956 The High Court declined to condone the delay in filing an appeal under Section 5 of the Limitation Act, as discrepancies were found in the appellant's submissions. The court criticized the vague reasons for the delay, including attributing it to officer transfers, and highlighted the appellant's filing of a false affidavit to reduce the delay period. Emphasizing the seriousness of filing false affidavits, the court dismissed the application, cautioning against deceptive practices in legal proceedings and stressing the need for accuracy and diligence in the judicial process. Case-Laws Central Excise Thu, 05 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30956