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of <h1>Appeals Dismissed for Lack of Verified Delay Applications</h1> <h3>COMMISSIONER OF C. EX. & CUS., SURAT-II Versus TATA SSL LTD.</h3> COMMISSIONER OF C. EX. & CUS., SURAT-II Versus TATA SSL LTD. - 2001 (127) E.L.T. 170 (Tri. - Mum.) The Appellate Tribunal CEGAT, Mumbai dismissed three appeals filed against the order of the Commissioner (Appeals) due to lack of verified applications for condonation of delay. The change of mind of the Collector was deemed insufficient grounds for seeking condonation.
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