Appeal Dismissed: Delay in Filing Appeal under Central Excise Act

The appeal was dismissed by the Appellate Tribunal CESTAT Ahmedabad due to a delay of 140 days in filing the appeal under the Central Excise Act, 1944. The First Appellate Authority upheld the dismissal, refusing to condone the delay. Consequently, the application for condonation of delay, stay petition, and appeal were all dismissed.

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The judgment by Appellate Tribunal CESTAT Ahmedabad in 2014 (9) TMI 1077 addressed a delay in filing an appeal under the Central Excise Act, 1944. The appeal was dismissed due to the delay of 140 days, as the First Appellate Authority correctly followed the statute in not condoning the delay. The application for condonation of delay, stay petition, and appeal were all dismissed.

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