2024 (2) TMI 436

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..... r of CESTAT in M/S. KAY BOUVET ENGINEERING PVT. LTD. AND NIRAJ CHANDRA VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-II [ 2022 (11) TMI 1444 - CESTAT MUMBAI] setting aside the demand raised on the ground of Undervaluation, Clandestine removal etc. - HELD THAT:- The reasons cited for condonation of delay are not sufficient in law so as to condone the delay - In the circumstances, the application seek .....

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