https://www.taxtmi.com/caselaws?id=767578 The HC denied the appellant's application for condonation of a 546-day delay in filing an appeal under Section 35G of the Central Excise Act, 1944. The Court found no "sufficient cause" for the delay, as the appellant failed to file the appeal within 180 days of the original order, despite the resolution of a related case. The Court adhered to precedents that the merits of the case should not influence delay condonation decisions and that changes in law are not valid grounds for condonation. Consequently, the tax case was dismissed. en-us Tue, 18 Mar 2025 00:00:00 +0530 Fri, 21 Mar 2025 08:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767578 The HC denied the appellant's application for condonation of a 546-day delay in filing an appeal under Section 35G of the Central Excise Act, 1944. The Court found no "sufficient cause" for the delay, as the appellant failed to file the appeal within 180 days of the original order, despite the resolution of a related case. The Court adhered to precedents that the merits of the case should not influence delay condonation decisions and that changes in law are not valid grounds for condonation. Consequently, the tax case was dismissed. Case-Laws Central Excise Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767578