CESTAT Bangalore: Appeal Dismissed for Delay; No Condonation; Precedent

The Appellate Tribunal CESTAT, Bangalore dismissed the Revenue's appeal due to a 231-day delay in filing the appeal. The Tribunal refused to condone the delay, citing lack of valid explanation and relevant Apex Court judgments.

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The Appellate Tribunal CESTAT, Bangalore rejected the COD application filed by the Revenue due to a delay of 231 days in filing the appeal. The Tribunal found no merit in condoning the delay as there was no valid explanation, citing relevant Apex Court judgments. Consequently, the appeal was dismissed.

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