Dismissing the appeal of the revenue the Tribunal held that, even the authorisation by the Commissioner to file the appeal had been granted after the period of limitation to file the appeal. No sufficient cause had been shown to explain the delay in filing the appeal before the Tribunal beyond the period of limitation. The application was not supported by any evidence. Therefore the Department failed to explain the delay in filing the appeal was due to sufficient cause and the appeal of the Department was dismissed as time barred.( AY.2007 -08)