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of <h1>Appeal Dismissed for Delay, Evidence Insufficient</h1> <h3>RUCHI SOYA INDUSTRIES LTD. Versus COMMR. OF CUS., KANDLA</h3> The Appellate Tribunal CESTAT, Ahmedabad dismissed the appeal due to unjustified delay as the appellants failed to provide evidence of not receiving the ... Appeal to Appellate Tribunal - Limitation The Appellate Tribunal CESTAT, Ahmedabad, in the 2009 case of 2009 (2) TMI 600, considered an appeal where the appellant filed the appeal 1 year and 20 days after the impugned order was issued. The appellants claimed they did not receive the show cause notice and the original order, but the tribunal found evidence that the order was received on time. The Revenue confirmed the order was dispatched to the correct address and the outward number on the order matched the copy received by the appellant. The tribunal concluded that the appellants were not truthful and dismissed the appeal due to the unjustified delay. The stay petition and appeal were dismissed on the grounds of limitation. The order was pronounced on 24th February 2009.
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