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    <title>2014 (12) TMI 1428 - APPELLATE TRIBUNAL FOR FOREIGN EXCHANGE, NEW DELHI</title>
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    <description>Condonation of delay requires a bona fide and sufficient explanation; an inordinate delay caused by negligence or an unacceptable, unsupported account cannot be excused. Here, the appellant knew of the adjudication proceedings, had been represented before the adjudicating authority, and failed to give a cogent explanation for filing the appeal after more than 11 years. The Tribunal therefore refused to condone the delay and rejected the appeal.</description>
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      <description>Condonation of delay requires a bona fide and sufficient explanation; an inordinate delay caused by negligence or an unacceptable, unsupported account cannot be excused. Here, the appellant knew of the adjudication proceedings, had been represented before the adjudicating authority, and failed to give a cogent explanation for filing the appeal after more than 11 years. The Tribunal therefore refused to condone the delay and rejected the appeal.</description>
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