https://www.taxtmi.com/caselaws?id=48369 Delay in filing the appeal was not condoned because the explanation showed internal administrative lapse rather than sufficient cause. The petitioner relied on the manager's departure, late appointment of a successor, and mixed papers from multiple excise matters, but the Tribunal and High Court treated this as mismanagement and negligence in maintaining records and staffing. The refusal to condone delay was therefore upheld, and no interference was warranted in supervisory jurisdiction under Articles 226 and 227. en-us Tue, 12 Jun 2007 00:00:00 +0530 Wed, 04 Aug 2010 11:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48369 Delay in filing the appeal was not condoned because the explanation showed internal administrative lapse rather than sufficient cause. The petitioner relied on the manager's departure, late appointment of a successor, and mixed papers from multiple excise matters, but the Tribunal and High Court treated this as mismanagement and negligence in maintaining records and staffing. The refusal to condone delay was therefore upheld, and no interference was warranted in supervisory jurisdiction under Articles 226 and 227. Case-Laws Central Excise Tue, 12 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48369