2000 (12) TMI 364 - AT - Central Excise

Summary

The appeal was dismissed by the Appellate Tribunal CEGAT, Mumbai due to a delay of 45 days in filing. The reason given for the delay was the resignation of the clerk in-charge of excise work and the absence of the concerned Director. The Tribunal found no grounds for condonation of the delay and dismissed the appeal as barred by limitation.