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of <h1>Appeal Dismissed for Delay; Lack of Evidence</h1> <h3>PRESS-N-TECH ELECTRICALS (INDIA) PVT. LTD. Versus COMMR. OF C. EX., MUMBAI-V</h3> PRESS-N-TECH ELECTRICALS (INDIA) PVT. LTD. Versus COMMR. OF C. EX., MUMBAI-V - 2001 (135) E.L.T. 782 (Tri. - Mumbai) The appellate tribunal dismissed the application for condonation of a three-month delay in filing an appeal due to lack of evidence of closure of the factory and ongoing activities by the appellant. The appeal was dismissed as barred by limitation. (Citation: 2001 (5) TMI 489 - CEGAT, MUMBAI)
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