https://www.taxtmi.com/caselaws?id=31028 Mere assertions of misplacement of records and delayed handing over of papers, unsupported by corroborative material, were held insufficient to justify condonation of a 355-day delay in filing an appeal. The Tribunal found the affidavit and record showed only general statements without independent evidence to substantiate the cause of delay, so the condonation application was dismissed. As the appeal could not survive without condonation, the appeal and the connected interim stay applications were also dismissed consequentially. en-us Wed, 16 Apr 2008 00:00:00 +0530 Wed, 31 Dec 2008 07:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31028 Mere assertions of misplacement of records and delayed handing over of papers, unsupported by corroborative material, were held insufficient to justify condonation of a 355-day delay in filing an appeal. The Tribunal found the affidavit and record showed only general statements without independent evidence to substantiate the cause of delay, so the condonation application was dismissed. As the appeal could not survive without condonation, the appeal and the connected interim stay applications were also dismissed consequentially. Case-Laws Service Tax Wed, 16 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31028