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<h1>CEGAT Mumbai Overturns Dismissal, Allows Appeal Filing Delay Condonation</h1> The Appellate Tribunal CEGAT, Mumbai set aside the order dismissing the appeal due to a one-day delay in filing, allowing the delay to be condoned. The ... Appeal - Limitation The Appellate Tribunal CEGAT, Mumbai found that the delay of one day in filing the appeal could have been condoned by the Commissioner (Appeals). The Tribunal set aside the order dismissing the appeal, condoned the delay, and directed the Commissioner to hear the appellants on merits.