2001 (8) TMI 1206 - AT - Central Excise

Summary

The appeal for condonation of delay of 2 months and 12 days was dismissed by the Appellate Tribunal CEGAT, Mumbai. The Tribunal held that the limitation for filing the appeal commenced from the date the order was communicated to the applicant, which was on 2-3-2000. The Tribunal also rejected the argument that the delay was due to the advice of a consultant, as no evidence was provided to support this claim.