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of <h1>CEGAT in Mumbai dismisses applications due to delay under Central Excise Act, 1944</h1> The Appellate Tribunal CEGAT, Mumbai dismissed applications for condoning a four-year delay in filing under section 129D(1) of the Act, citing no ... Appeal - Limitation 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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