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<h1>CEGAT Rejects Revenue's Late Appeal; Supreme Court Precedent Upheld</h1> The Revenue's application to condone a 724-day delay in an appeal was rejected by CEGAT, New Delhi. The delay was linked to inter-departmental ... Appeal - Limitation The Revenue filed an application to condone a delay of 724 days in an appeal. The delay was attributed to inter departmental correspondence and processing of the case. However, citing a Supreme Court decision, the application was rejected, and the appeal was dismissed. (Case: 2002 (3) TMI 339 - CEGAT, NEW DELHI)