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of <h1>Appeal Dismissed for Delay Without Valid Reasons</h1> <h3>SONATA CERAMICS (P) LTD. Versus COMMISSIONER OF C. EX., AHMEDABAD</h3> The Appellate Tribunal CESTAT AHMEDABAD dismissed the appeal as time-barred due to the lack of valid reasons for the 9-month delay in filing the appeal. - ... Application for the condonation of delay - appellant claims that they have given the papers for filing appeal with the learned consultant before expiry of 3 months time of filing the appeal; the consultant was suffering from hypertension; the file was mis-placed and therefore, there is a delay of nearly 9 months - revenue submits that the consultant has been attending to the Tribunal during this period of 9 months and therefore, the reason of delay is not justified – application rejected The Appellate Tribunal CESTAT AHMEDABAD rejected the application for condonation of delay in filing an appeal due to lack of valid reasons for a 9-month delay. The appeal was dismissed as time-barred.
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