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        <h1>Appellate Tribunal rejects appeal due to unexplained delay. Failure to explain delay leads to rejection.</h1> <h3>ANCILLARY INDUSTRIES CORPORATION Versus COMMISSIONER OF CUS. (AIRPORT/ADMN.), KOLKATA</h3> ANCILLARY INDUSTRIES CORPORATION Versus COMMISSIONER OF CUS. (AIRPORT/ADMN.), KOLKATA - 2007 (219) E.L.T. 706 (Tri. - Kolkata)Q 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.

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