https://www.taxtmi.com/caselaws?id=45019 Delay in filing a condonation application was required to be explained only after expiry of the prescribed 60-day period, not within that initial period. The Tribunal erred in rejecting the reference on the basis that the delay had not been explained during the first 60 days. The High Court set aside that order and directed that the condonation application and the reference be heard on merits and decided afresh. en-us Tue, 09 Sep 1997 00:00:00 +0530 Wed, 07 Jul 2010 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45019 Delay in filing a condonation application was required to be explained only after expiry of the prescribed 60-day period, not within that initial period. The Tribunal erred in rejecting the reference on the basis that the delay had not been explained during the first 60 days. The High Court set aside that order and directed that the condonation application and the reference be heard on merits and decided afresh. Case-Laws Central Excise Tue, 09 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45019