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<h1>CEGAT Kolkata Dismisses Revenue Appeal Due to Delay; Condonation Rejected for Lack of Explanation</h1> The Appellate Tribunal CEGAT, Kolkata dismissed the appeal filed by the Revenue due to a four-month delay in filing, as the condonation of delay ... Appeal by Department - Limitation - Condonation of delay in filing appeal The Appellate Tribunal CEGAT, Kolkata rejected the condonation of delay application filed by the Revenue for a four-month delay in filing an appeal. The delay was not satisfactorily explained, leading to the appeal being dismissed.