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    <title>1996 (4) TMI 197 - CEGAT, NEW DELHI</title>
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    <description>The appeal was dismissed as belated due to the delay in filing and the failure to establish sufficient grounds for condonation. The Tribunal held that communication of the order to the Custom House Agents constituted effective service to the appellant. Emphasizing adherence to statutory timelines, the decision underscores the significance of timely appeals and proper service procedures in legal proceedings.</description>
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      <description>The appeal was dismissed as belated due to the delay in filing and the failure to establish sufficient grounds for condonation. The Tribunal held that communication of the order to the Custom House Agents constituted effective service to the appellant. Emphasizing adherence to statutory timelines, the decision underscores the significance of timely appeals and proper service procedures in legal proceedings.</description>
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