1999 (5) TMI 283 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, MADRAS rejected condonation of delay applications in Appeal No. E/412/99 and E/421/99 due to lack of sufficient explanation for the delays. The delays were 142 days and 201 days respectively. The appellants cited the ill-health of the director's son as the reason for the delays, but medical certificates showed that the child was not seriously ill. The tribunal found no valid explanation for the delays and rejected the applications, leading to the rejection of both appeals.