1999 (9) TMI 164 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal due to a delay of 393 days in filing. The appellants failed to provide a satisfactory explanation for the delay in challenging the order of Annual Production Capacity Determination. The Tribunal found that the order did not indicate a right for further representation to the Commissioner, so the appeal should have been filed within the statutory period. The appeal was dismissed as time-barred.