2004 (5) TMI 445 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Kolkata rejected the appeal as time-barred due to a delay of more than two months in filing, which was not satisfactorily explained. The order of the Commissioner (Appeals) was despatched to the appellant on 13-5-2003 by Registered AD, but there was no endorsement from the Postal Authorities on the envelope when the appellant collected it on 7-7-2003.