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<h1>Appeal Dismissed Due to Delay Excuse Deemed Invalid</h1> The appeal for condonation of 85 days delay in filing was dismissed by the Appellate Tribunal CESTAT, NEW DELHI, as the reason provided for the delay was ... Appeal - Limitation - Delay of 85 days in filing of appeal The appeal for condonation of 85 days delay in filing was dismissed by the Appellate Tribunal CESTAT, NEW DELHI. The reason given for the delay was not considered valid, leading to the dismissal of the appeal itself.