https://www.taxtmi.com/caselaws?id=466261 Condonation of delay in filing a tax appeal was refused where the appellant LTU failed to satisfactorily explain multiple unexplained gaps between requisitioning and receipt of the certified tribunal copy. The High Court applied the 180-day limitation principle and found a cumulative inordinate delay of 704 days, held that the onus to provide acceptable explanation rested on the appellant, rejected the condonation application, and dismissed the appeal for want of limitation and maintainability on that ground. en-us Fri, 01 Mar 2024 00:00:00 +0530 Sat, 31 Jan 2026 19:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466261 Condonation of delay in filing a tax appeal was refused where the appellant LTU failed to satisfactorily explain multiple unexplained gaps between requisitioning and receipt of the certified tribunal copy. The High Court applied the 180-day limitation principle and found a cumulative inordinate delay of 704 days, held that the onus to provide acceptable explanation rested on the appellant, rejected the condonation application, and dismissed the appeal for want of limitation and maintainability on that ground. Case-Laws Central Excise Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466261