https://www.taxtmi.com/caselaws?id=47853 Delay applications cannot be rejected finally without affording the applicant a hearing where the explanation for delay must be examined for sufficiency. The High Court held that a finding on whether the explanation is false or whether sufficient cause exists can be recorded only after hearing the party, as otherwise natural justice is breached. The impugned order was therefore quashed and set aside, and the delay applications were remitted for fresh decision on merits after hearing the petitioners. en-us Fri, 28 Jan 2000 00:00:00 +0530 Sat, 31 Jul 2010 12:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47853 Delay applications cannot be rejected finally without affording the applicant a hearing where the explanation for delay must be examined for sufficiency. The High Court held that a finding on whether the explanation is false or whether sufficient cause exists can be recorded only after hearing the party, as otherwise natural justice is breached. The impugned order was therefore quashed and set aside, and the delay applications were remitted for fresh decision on merits after hearing the petitioners. Case-Laws Central Excise Fri, 28 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47853