2003 (3) TMI 500 - AT - Central Excise

Summary

The appeal for condonation of delay in filing was dismissed by the Appellate Tribunal CEGAT, Mumbai due to lack of evidence supporting the reason for delay. The medical certificate did not specify when the partner fell ill or was cured. The tribunal emphasized that discretionary jurisdiction must be exercised fairly and logically. The appeal was dismissed, and the decision was not in favor of the applicant.