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<h1>CESTAT Mumbai Grants COD Applications for Delay in Appeals, Emphasizing Document Submission</h1> The Appellate Tribunal CESTAT MUMBAI granted the COD applications for delay in filing appeals, considering the non-provision of relied upon documents ... Condonation of delay in filing appeal - request for issuance of relied upon documents, which were not provided - Held that:- As the documents requested was not issued, appeals could not be filed within time - the delay is condoned - COD application allowed. The Appellate Tribunal CESTAT MUMBAI allowed COD applications for delay in filing appeals due to non-provision of relied upon documents despite repeated requests by the applicants.