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    <description>The appeal was dismissed by the Appellate Tribunal CEGAT, Mumbai due to a delay of 59 days in filing, which was attributed to factory busyness with sugarcane crushing. The reason for delay was not accepted, and the appeal was dismissed as barred by limitation.</description>
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      <description>The appeal was dismissed by the Appellate Tribunal CEGAT, Mumbai due to a delay of 59 days in filing, which was attributed to factory busyness with sugarcane crushing. The reason for delay was not accepted, and the appeal was dismissed as barred by limitation.</description>
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