2007 (6) TMI 227 - HC - Central Excise

Summary

The High Court of Judicature at Bombay rejected a petition against the Customs, Excise & Service Tax Appellate Tribunal's decision to deny condonation of delay in appealing. The Tribunal found the reasons for delay inadequate, stating that the petitioner's failure to appoint a manager promptly and mismanagement were not justifications. The petition was dismissed.