In-Excusable &Excusable delays
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It is just like, mistake done by you is In-Excusable and by your boss is Excusable.
Very simply, an excusable delay is one which is caused by the Employer or is a neutral event (such as adverse weather) for which the Employer takes responsibility.
An in-excusable delay is one for which the contractor is responsible.
i.e. generally - excusable delays should provide for an extension of time, in-excusable delays do not