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of <h1>Tribunal allows appeal despite filing delay due to factory document retrieval issues.</h1> The Appellate Tribunal CEGAT, Mumbai allowed the appeal, condoning a 24-day filing delay caused by difficulties in obtaining documents from the ... Appeal - Limitation - Condonation of delay The Appellate Tribunal CEGAT, Mumbai allowed the appeal filed by the appellant after condoning a delay of 24 days in filing the appeal. The delay was due to difficulties in obtaining necessary documents from the appellant's factory, which was under the possession of a court receiver. The Tribunal accepted the appellant's explanation and remanded the appeal for further consideration by the Commissioner (Appeals).
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