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<h1>Appellate Tribunal Grants Condonation for Delay Due to Cadre Re-structure</h1> <h3>COMMISSIONER OF CUS. & C. EX., SURAT-II Versus SOHUM INDUSTRIES PVT. LTD.</h3> COMMISSIONER OF CUS. & C. EX., SURAT-II Versus SOHUM INDUSTRIES PVT. LTD. - 2004 (166) E.L.T. 322 (Tri. - Mumbai) The Appellate Tribunal CESTAT, Mumbai allowed the condonation of a 56-day delay in filing an appeal due to cadre re-structure. (2004 (2) TMI 394 - CESTAT, MUMBAI)