https://www.taxtmi.com/caselaws?id=431109 The Tribunal dismissed the application for rectification of mistake in the final order due to unsatisfactory explanation for the substantial delays in filing, exceeding the statutory limitation of six months. Emphasizing the need for a reasonable explanation and adherence to statutory limitations, the Tribunal highlighted that delay condonation must be justified with bona fide reasons. The vague explanation provided by the applicant, citing consultation with counsel without specifics, was deemed negligent, leading to the dismissal of the application in both appeals. The Tribunal underscored the rigorous application of the law of limitation, even if it harshly affects a party. en-us Fri, 02 Dec 2022 00:00:00 +0530 Tue, 06 Dec 2022 09:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431109 The Tribunal dismissed the application for rectification of mistake in the final order due to unsatisfactory explanation for the substantial delays in filing, exceeding the statutory limitation of six months. Emphasizing the need for a reasonable explanation and adherence to statutory limitations, the Tribunal highlighted that delay condonation must be justified with bona fide reasons. The vague explanation provided by the applicant, citing consultation with counsel without specifics, was deemed negligent, leading to the dismissal of the application in both appeals. The Tribunal underscored the rigorous application of the law of limitation, even if it harshly affects a party. Case-Laws Central Excise Fri, 02 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431109