2004 (7) TMI 198 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Bangalore dismissed the appeal filed by the appellants against a letter issued by the Superintendent on behalf of the Commissioner (Appeals) stating that the appeals were beyond the condonable period of 30 days and not maintainable. The appellants did not appear for the hearing, and the Tribunal found that the appeal was filed beyond the limitation period, justifying the Commissioner (Appeals)'s action of returning the papers. The appeal was dismissed.