1986 (6) TMI 131 - AT - Central Excise

Summary

The appeal for condonation of delay in filing the appeal was rejected by the Appellate Tribunal CEGAT, Bombay. The delay of more than a year was not sufficiently explained, and the department failed to provide necessary details or justification for the delay. The Tribunal emphasized that "sufficient cause" must be shown to condone any delay, and public interest alone is not a valid reason for condonation.