https://www.taxtmi.com/caselaws?id=32646 A long delay in filing an appeal cannot be condoned merely because a later Supreme Court decision changed the legal position; the applicant must give a satisfactory and specific explanation for the entire period of delay. Here, the explanation was found deficient, especially for the period after the later decision, and the Tribunal also noted that the earlier appellate order had been accepted and the stake involved was small. In the absence of any infirmity in the Tribunal's exercise of discretion, writ interference was not warranted, and the refusal to condone delay was upheld. en-us Mon, 08 Sep 2008 00:00:00 +0530 Wed, 22 Apr 2009 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32646 A long delay in filing an appeal cannot be condoned merely because a later Supreme Court decision changed the legal position; the applicant must give a satisfactory and specific explanation for the entire period of delay. Here, the explanation was found deficient, especially for the period after the later decision, and the Tribunal also noted that the earlier appellate order had been accepted and the stake involved was small. In the absence of any infirmity in the Tribunal's exercise of discretion, writ interference was not warranted, and the refusal to condone delay was upheld. Case-Laws Central Excise Mon, 08 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32646