Delay was not condonable when assessee had adopted dilatory tactics to delay adjudication process

Excise & Customs : Where assessee did not participate into adjudication proceedings even after being granted various opportunities and did not even file a reply to show-cause notice, and acted with a defiant intention to delay process of adjudication and recovery; in that case, delay in filing appeal could not be regarded as bona fide and could not, therefore, be condoned