Department couldn't seek condonation of 11 years as there was gross negligence in pursuing matter

Excise & Customs : Where department had been grossly negligent in pursuing matter and had been challenging order before various forums contrary to procedure laid down by law and had consumed 11 years and 227 days, condonation of delay could not be allowed, as assessee must have arranged his financial affairs, which need not be disturbed at such distance of time