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    <title>2001 (8) TMI 1206 - CEGAT, MUMBAI</title>
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    <description>Delay in filing the appeal was not condoned because limitation was held to run from communication of the order-in-appeal through official channels, not from later receipt of the original order. The plea that the appeal time began only upon receiving the original copy was rejected. An explanation based on consultant advice also failed, as no supporting material was produced to establish sufficient cause. The appeal was therefore barred by limitation.</description>
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      <description>Delay in filing the appeal was not condoned because limitation was held to run from communication of the order-in-appeal through official channels, not from later receipt of the original order. The plea that the appeal time began only upon receiving the original copy was rejected. An explanation based on consultant advice also failed, as no supporting material was produced to establish sufficient cause. The appeal was therefore barred by limitation.</description>
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