https://www.taxtmi.com/caselaws?id=52396 The Tribunal dismissed the Revenue's Application for condonation of delay in filing an Appeal against an Order-in-Appeal, which had a delay of 1068 days. The Tribunal held that a change of opinion by the Department regarding the Appeal filing cannot justify condoning such a significant delay. It found the Revenue's Affidavit lacked sufficient support for the delay claim and noted that previous adjudicated matters were already in progress. The Tribunal concluded that the abnormal delay was inadequately explained, leading to the rejection of the condonation application and the dismissal of the Appeal. en-us Tue, 11 Nov 2003 00:00:00 +0530 Tue, 05 Oct 2010 15:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52396 The Tribunal dismissed the Revenue's Application for condonation of delay in filing an Appeal against an Order-in-Appeal, which had a delay of 1068 days. The Tribunal held that a change of opinion by the Department regarding the Appeal filing cannot justify condoning such a significant delay. It found the Revenue's Affidavit lacked sufficient support for the delay claim and noted that previous adjudicated matters were already in progress. The Tribunal concluded that the abnormal delay was inadequately explained, leading to the rejection of the condonation application and the dismissal of the Appeal. Case-Laws Central Excise Tue, 11 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52396