Appeal Dismissed for Late Filing Without Justification

The appeal before the Appellate Tribunal CEGAT, Mumbai was dismissed due to a two-month delay in filing, which was not justified by reasons of "want of administration staff and heavy financial difficulty." The appeal was deemed barred by limitation and subsequently dismissed.

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The Appellate Tribunal CEGAT, Mumbai dismissed the appeal due to a delay of two months in filing. The reason for delay, citing "want of administration staff and heavy financial difficulty," was not justified. The appeal was deemed barred by limitation and dismissed.

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