2006 (9) TMI 417 - AT - Central Excise

Summary

The appeal before Appellate Tribunal CESTAT, Chennai was dismissed due to a delay of 29 days in filing the appeal, which was not condoned as the reason provided was not considered reasonable. The appellants' lack of knowledge about the law and procedure for filing appeals in Central Excise matters was not accepted as a valid explanation for the delay. The appeal and remaining application were both dismissed.