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<h1>Appellate Tribunal rejects appeal due to unexplained delay. Failure to explain delay leads to rejection.</h1> The appeal was rejected by the Appellate Tribunal CESTAT, Kolkata due to unexplained delay in filing. The appellants' failure to provide a satisfactory ... Appeal to Appellate Tribunal - Limitation - Delay in filing - Condonation of The Appellate Tribunal CESTAT, Kolkata rejected the appeal due to unexplained delay in filing. The appellants failed to provide a satisfactory explanation for the delay, leading to the rejection of their miscellaneous application for COD, appeal, and stay petition.