2002 (1) TMI 1037 - AT - Central Excise

Summary

The appeal by M/s. Indian Oil Corporation was dismissed by the Appellate Tribunal CEGAT, Kolkata due to a delay of seven months in filing the appeal. The application for condoning the delay was rejected as the explanation provided by the company for the delay was deemed unsatisfactory. The impugned order was sent to the correct address, and the delay was not justified by the size of the organization.