https://www.taxtmi.com/caselaws?id=786689 The note addresses condonation of delay in filing an appeal and finds the appellant had constructive knowledge of the adjudicating order from correspondence and dispatch records, while medical records did not prove incapacity. In view of an unexplained delay of about 1,400 days and absence of statutory proof of delivery, ordinary condonation is refused. However, in the interest of justice the appeal may be admitted subject to compliance with a monetary deposit into the Prime Minister's National Relief Fund within a stipulated period, failing which the file will be closed. en-us Mon, 16 Feb 2026 00:00:00 +0530 Tue, 17 Feb 2026 13:02:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786689 The note addresses condonation of delay in filing an appeal and finds the appellant had constructive knowledge of the adjudicating order from correspondence and dispatch records, while medical records did not prove incapacity. In view of an unexplained delay of about 1,400 days and absence of statutory proof of delivery, ordinary condonation is refused. However, in the interest of justice the appeal may be admitted subject to compliance with a monetary deposit into the Prime Minister's National Relief Fund within a stipulated period, failing which the file will be closed. Case-Laws Central Excise Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786689