1997 (6) TMI 201 - AT - Central Excise

Summary

The appeal for condonation of delay of 27 days in filing the appeal was dismissed by the Appellate Tribunal CEGAT, MADRAS. The reason given for the delay was constraints of staff and man power, but no factual basis was provided to substantiate this claim. The tribunal found that the department failed to show sufficient cause for condoning the delay, so the appeal was also dismissed.