CEGAT in Mumbai dismisses applications due to delay under Central Excise Act, 1944

The Appellate Tribunal CEGAT, Mumbai dismissed applications for condoning a four-year delay in filing under section 129D(1) of the Act, citing no provision for condonation of delay under section 35E(4) of the Central Excise Act, 1944. The applications and subsequent appeals were dismissed as barred by limitation.

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The Appellate Tribunal CEGAT, Mumbai dismissed applications for condoning a four-year delay in filing under section 129D(1) of the Act. The Tribunal cited a decision stating no provision for condonation of delay under section 35E(4) of the Central Excise Act, 1944. The applications were dismissed, and appeals were also dismissed as barred by limitation.

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