https://www.taxtmi.com/caselaws?id=45459 Delay in filing the appeal was condoned, but only on a condition of payment of costs to the respondents within the stipulated time. The Court made non-compliance outcome-determinative: failure to pay the specified costs within 15 days would result in dismissal of the appeal with costs. The explanation offered for the delay was inadequate staffing in the Central Agency Section, and the Court treated that circumstance as the factual basis for exercising discretion while noting the need for improved service conditions there. en-us Mon, 10 Nov 1986 00:00:00 +0530 Sat, 10 Jul 2010 16:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45459 Delay in filing the appeal was condoned, but only on a condition of payment of costs to the respondents within the stipulated time. The Court made non-compliance outcome-determinative: failure to pay the specified costs within 15 days would result in dismissal of the appeal with costs. The explanation offered for the delay was inadequate staffing in the Central Agency Section, and the Court treated that circumstance as the factual basis for exercising discretion while noting the need for improved service conditions there. Case-Laws Central Excise Mon, 10 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45459