Appeal Rejected as Time-Barred Due to Filing Delay

The appeal was rejected by the Appellate Tribunal CESTAT, Kolkata as time-barred due to a delay in filing. The Commissioner's order was dispatched on 13-5-2003, but no postal endorsement was present when the appellant collected it on 7-7-2003.

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The Appellate Tribunal CESTAT, Kolkata rejected the appeal as time-barred due to a delay of more than two months in filing, which was not satisfactorily explained. The order of the Commissioner (Appeals) was despatched to the appellant on 13-5-2003 by Registered AD, but there was no endorsement from the Postal Authorities on the envelope when the appellant collected it on 7-7-2003.

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