https://www.taxtmi.com/caselaws?id=48223 Delay in filing and refiling a revenue appeal was rejected for want of sufficient cause. The explanation was found vague, inconsistent with the record, and unsupported by any plausible account of the prolonged inactivity, so the delay could not be excused. The Court applied the settled principle that limitation must be enforced strictly and that condonation is not a matter of right. Departmental inaction and failure to take timely corrective steps weighed against relief, and the applications for condonation were dismissed. en-us Thu, 05 May 2005 00:00:00 +0530 Tue, 03 Aug 2010 12:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48223 Delay in filing and refiling a revenue appeal was rejected for want of sufficient cause. The explanation was found vague, inconsistent with the record, and unsupported by any plausible account of the prolonged inactivity, so the delay could not be excused. The Court applied the settled principle that limitation must be enforced strictly and that condonation is not a matter of right. Departmental inaction and failure to take timely corrective steps weighed against relief, and the applications for condonation were dismissed. Case-Laws Central Excise Thu, 05 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48223