1994 (1) TMI 163 - AT - Central Excise

Summary

The appeal before the Appellate Tribunal CEGAT, Bombay involved a request for condonation of a 30-day delay in filing the appeal. The applicants' company was described as virtually defunct, leading to the delay in taking action upon receiving the impugned order. The Tribunal agreed with the applicant's advocate that there was sufficient cause for the delay and granted the condonation of delay.