2001 (9) TMI 693 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal due to a delay of 61 days in filing, rejecting the explanation provided by the applicant's counsel. The Tribunal found that the factory continued to operate normally despite the resignation of the excise clerk responsible for the delay, leading to the rejection of the condonation of delay and the dismissal of the appeal.