https://www.taxtmi.com/caselaws?id=49958 A belated departmental appeal was held timebarred because a subsequent Supreme Court ruling on unjust enrichment, delivered after the limitation period had expired, could not supply sufficient cause for condonation. The Tribunal treated the department's prior acceptance of the adverse appellate order as the operative reason for the delay, amounting to an election not to challenge the order within time. On that basis, the later judicial development did not revive a right that had already lapsed, and the condonation application was rejected. en-us Fri, 14 Jul 2000 00:00:00 +0530 Wed, 18 Aug 2010 17:10:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49958 A belated departmental appeal was held timebarred because a subsequent Supreme Court ruling on unjust enrichment, delivered after the limitation period had expired, could not supply sufficient cause for condonation. The Tribunal treated the department's prior acceptance of the adverse appellate order as the operative reason for the delay, amounting to an election not to challenge the order within time. On that basis, the later judicial development did not revive a right that had already lapsed, and the condonation application was rejected. Case-Laws Central Excise Fri, 14 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49958