Appeal Dismissed for Late Filing and Non-Appearance

The Appellate Tribunal CESTAT, Bangalore dismissed the appeal filed by the appellants against a letter issued by the Superintendent on behalf of the Commissioner (Appeals) due to being filed beyond the limitation period. The appellants' failure to appear for the hearing further supported the dismissal of the appeal.

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The Appellate Tribunal CESTAT, Bangalore dismissed the appeal filed by the appellants against a letter issued by the Superintendent on behalf of the Commissioner (Appeals) stating that the appeals were beyond the condonable period of 30 days and not maintainable. The appellants did not appear for the hearing, and the Tribunal found that the appeal was filed beyond the limitation period, justifying the Commissioner (Appeals)'s action of returning the papers. The appeal was dismissed.

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