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1993 (12) TMI 214

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..... urned the case file to the Advocate-on-Record on July 9, 1993 who resent the same to the Board on September 20, 1993 requesting that draft SLP was not approved by the Board. The Board after approving the draft SLP sent this file to CAS on October 1, 1993 explanation is incapable of furnishing a judicially acceptable ground for condonation of delay. - - - - - Dated:- 17-12-1993 - VENKATACHALLIAH .....

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..... drafting Advocate and sent the same for approval to the Board on June 24, 1993 along with the case file. (h) The Board returned the case file to the Advocate-on-Record on July 9, 1993 who resent the same to the Board on September 20, 1993 requesting that draft SLP was not approved by the Board. The Board after approving the draft SLP sent this file to CAS on October 1, 1993." 3. This explanati .....

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..... ape. But there are limits to this also. Even with all this latitude, the explanation offered for the delay in this case merely serves to aggravate the attitude of indifference of the Revenue in protecting its common interests. The affidavit is again one of the stereotyped affidavits making it susceptible to the criticism that the Revenue does not seem to attach any importance to the need for promp .....

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