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    <title>1995 (10) TMI 103 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the rejection of the appeal as time-barred, affirming the Order-in-Original. It found no sufficient cause for condoning the delay and rejected arguments regarding the exclusion of time for obtaining the certified copy and time spent in writ and contempt proceedings. The merits of the case were deemed irrelevant for the purpose of delay condonation.</description>
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      <description>The Tribunal upheld the rejection of the appeal as time-barred, affirming the Order-in-Original. It found no sufficient cause for condoning the delay and rejected arguments regarding the exclusion of time for obtaining the certified copy and time spent in writ and contempt proceedings. The merits of the case were deemed irrelevant for the purpose of delay condonation.</description>
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