https://www.taxtmi.com/caselaws?id=451200 Condonation of delay was considered for a 1191-day delayed appeal; the filing was held to be excessively belated and not excused, resulting in dismissal on procedural delay grounds and leaving substantive legal questions unadjudicated but available for challenge in another appropriate appeal. The decision records refusal to condone delay and disposal of the application, thereby applying the principle that excessive unexplained delay constitutes a procedural bar to hearing merits, while preserving the right to pursue issues in a timely forum. en-us Mon, 26 Feb 2024 00:00:00 +0530 Wed, 28 Jan 2026 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451200 Condonation of delay was considered for a 1191-day delayed appeal; the filing was held to be excessively belated and not excused, resulting in dismissal on procedural delay grounds and leaving substantive legal questions unadjudicated but available for challenge in another appropriate appeal. The decision records refusal to condone delay and disposal of the application, thereby applying the principle that excessive unexplained delay constitutes a procedural bar to hearing merits, while preserving the right to pursue issues in a timely forum. Case-Laws Central Excise Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451200