https://www.taxtmi.com/caselaws?id=785771 Condonation of delay was refused by SC after hearing the appellant because no sufficient cause was shown; consequently the civil appeal was dismissed on the ground of delay. The decision turns solely on the absence of a legally adequate justification for extending time, applying the sufficient cause standard to refuse condonation and terminate appellate relief. No merits determination of the underlying CESTAT judgment was undertaken because the appeal was not entertained for being time-barred. en-us Tue, 27 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785771 Condonation of delay was refused by SC after hearing the appellant because no sufficient cause was shown; consequently the civil appeal was dismissed on the ground of delay. The decision turns solely on the absence of a legally adequate justification for extending time, applying the sufficient cause standard to refuse condonation and terminate appellate relief. No merits determination of the underlying CESTAT judgment was undertaken because the appeal was not entertained for being time-barred. Case-Laws Service Tax Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785771