https://www.taxtmi.com/caselaws?id=97841 A statutory appeal lies only at the instance of a person aggrieved by the impugned order; mere summons or participation as a witness does not confer maintainability. The appellants were not parties to the adjudication order and failed to establish any statutory basis to invoke the appellate remedy, so the appeals were not maintainable. Long delay will be condoned only on a satisfactory explanation for the entire period of default; the explanation based on prior High Court proceedings did not cover the whole delay, and sufficient cause was not shown. The Tribunal therefore declined to entertain the appeals. en-us Thu, 10 May 2001 00:00:00 +0530 Wed, 18 Jan 2012 12:53:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97841 A statutory appeal lies only at the instance of a person aggrieved by the impugned order; mere summons or participation as a witness does not confer maintainability. The appellants were not parties to the adjudication order and failed to establish any statutory basis to invoke the appellate remedy, so the appeals were not maintainable. Long delay will be condoned only on a satisfactory explanation for the entire period of default; the explanation based on prior High Court proceedings did not cover the whole delay, and sufficient cause was not shown. The Tribunal therefore declined to entertain the appeals. Case-Laws Central Excise Thu, 10 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97841