1997 (10) TMI 220 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the application for condonation of delay in a Revenue Appeal due to unsatisfactory reasons provided by the Collector. The appeal arising from an order passed by the Collector (Appeals) dated 14-12-1988 was filed late on 12th Jan., 1990, without a valid explanation for the delay. The Tribunal found that the reason given for the delay was insufficient and lacking a day-to-day explanation for the delay. Consequently, the application for condonation of delay was rejected, and the appeal was also rejected.