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<h1>CEGAT Tribunal Condoned Delay, Rejects Reference Application, Deems Legal Question Invalid</h1> The Appellate Tribunal CEGAT, CALCUTTA condoned the delay in filing a Reference Application due to specific circumstances but ultimately rejected the ... Reference to High Court - Evidence - Limitation - Strictures against Department The Appellate Tribunal CEGAT, CALCUTTA heard a case where a Reference Application was filed beyond the allowed time period, but the delay was condoned due to specific circumstances. However, the Tribunal rejected the Reference Application on the grounds that the raised legal question was not valid and that the penalty was set aside based on evidence evaluation, not a legal issue.