2001 (8) TMI 1141 - AT - Central Excise

Summary

The appeal for condonation of delay for filing the appeal was dismissed by the Appellate Tribunal CEGAT, Mumbai. The delay was attributed to the failure of the Vice President, Shri L.R. Agarwal, to take necessary action. The lack of proper supervision and management information system in the company was highlighted. The company being a sick company was deemed irrelevant, and the appeal was ultimately dismissed.