2005 (10) TMI 456 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai rejected the application for restoration of an appeal due to unexplained delay of more than 3 ½ years in filing the application, which was beyond the prescribed limit of 60 days under Rule 22 of the CESTAT (Procedure) Rules, 1982. The appellant had died, and the appeal had abated earlier. The application for restoration was filed by the son of the appellant after the prescribed time limit had passed.