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of <h1>Delay Condonation Denied, Stay Petitions Rejected</h1> <h3>COMMISSIONER OF C. EX., CHANDIGARH Versus SHREYANS INDUSTRIES LTD.</h3> COMMISSIONER OF C. EX., CHANDIGARH Versus SHREYANS INDUSTRIES LTD. - 2004 (176) E.L.T. 879 (Tri. - Del.) The Revenue filed an application for condonation of delay in Appellate Tribunal CEGAT, New Delhi. The delay of about three months was attributed to the transfer of papers. The explanation provided was deemed unsatisfactory as it only mentioned officers visiting offices without obtaining papers. The application for condonation of delay was rejected, leading to the rejection of stay petitions and appeals.
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