1999 (12) TMI 481 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected an appeal against the Order-in-Appeal due to delay in filing. The Commissioner's application for condonation of delay was rejected as official visits are not considered a valid reason for delay in filing appeals. The appeal was not filed within the statutory period of three months as prescribed under Section 35B (3) of the Central Excise Act, 1944, making it not maintainable and hence rejected.