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2011 (9) TMI 322 - CESTAT, MUMBAIApplication for condonation of delay - Considering the submissions the appellants and found that the order of the Apex Court dated 10/10/1991 is very clear, wherein direction was given to the appellants that if they want to contest the case, the proper forum is Tribunal (CEGAT), which the appellant did not opt and they continued the matter with the Hon ble High Court of Bombay - Therefore, do not find that the appellants were under bonafide belief to contest the matter before the High Court of Bombay. - the application for condonation of delay dismissed.
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