2007 (8) TMI 600 - AT - Central Excise

Summary

The appeal was filed 110 days late, beyond the 90-day limit. The appellant claimed the order was received by a chowkidar who did not deliver it to the authorized person since the factory was closed in 2001 and the authorized person was not visiting regularly. However, the appellant did not prove the closure of the factory or that the authorized person never visited. The explanation was deemed insufficient to condone the delay, so the COD application was rejected, and the stay petition and appeal were dismissed.