2002 (4) TMI 191 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected 20 appeals filed by the Revenue against a composite order dated 15-6-99 passed by the Commissioner (Appeals), Chandigarh due to a delay of 861 days in filing the appeals. The delay was attributed to delayed receipt of direction from the Chief Commissioner (DZ), New Delhi. The Tribunal rejected the condonation of delay petitions and appeals, citing that subsequent instructions from the Chief Commissioner cannot be considered sufficient cause for not presenting the appeals within the specified period. The cross objections filed by some respondents were also disposed of in the same terms.