2000 (8) TMI 125 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed applications for condoning a four-year delay in filing under section 129D(1) of the Act. The Tribunal cited a decision stating no provision for condonation of delay under section 35E(4) of the Central Excise Act, 1944. The applications were dismissed, and appeals were also dismissed as barred by limitation.