2005 (6) TMI 517 - AT - Central Excise

Summary

The appeal was dismissed by the Appellate Tribunal CESTAT, Mumbai as the delay in filing the appeal was not satisfactorily explained. The Commissioner of Central Excise (Appeals) had dismissed the appeal due to the delay, which was attributed to papers being misplaced during a transfer. The Tribunal upheld the decision and imposed a penalty of Rs. 5,000.