Revenue's Appeal Delay Rejected by CESTAT: Change of Opinion Not Grounds for Condonation

The Appellate Tribunal CESTAT, New Delhi rejected the Revenue's application to condone a delay of 226 days in filing an appeal, as the respondents argued the delay was actually 241 days. The Tribunal found no merit in the application, stating that a change of opinion is not grounds for condoning the delay.

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The Appellate Tribunal CESTAT, New Delhi rejected the Revenue's application to condone a delay of 226 days in filing an appeal, as the respondents argued the delay was actually 241 days. The Tribunal found no merit in the application, stating that a change of opinion is not grounds for condoning the delay.

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