https://www.taxtmi.com/caselaws?id=466428 Condonation of delay under the Sabka Vishwas (Legacy Dispute Resolution) Scheme was examined on the basis of inordinate delay and negligence in prosecuting the claim. The Tribunal held the appellant failed to explain nearly 18 months' delay, did not produce documentary proof that SVLDRS rejection was communicated late, and could have checked the revenue website where the rejection appeared shortly after filing. Applying judicial discretion, the Tribunal refused to condone the delay and declined to entertain the appeal. en-us Tue, 14 May 2024 00:00:00 +0530 Sun, 08 Feb 2026 17:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466428 Condonation of delay under the Sabka Vishwas (Legacy Dispute Resolution) Scheme was examined on the basis of inordinate delay and negligence in prosecuting the claim. The Tribunal held the appellant failed to explain nearly 18 months' delay, did not produce documentary proof that SVLDRS rejection was communicated late, and could have checked the revenue website where the rejection appeared shortly after filing. Applying judicial discretion, the Tribunal refused to condone the delay and declined to entertain the appeal. Case-Laws Central Excise Tue, 14 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466428