https://www.taxtmi.com/caselaws?id=111550 The Tribunal dismissed the Condonation of Delay (COD) application and the appeal filed by a Municipal Corporation due to a 75-day delay in filing the appeal before the Tribunal. The Tribunal found the explanations provided by the Superintending Engineer unsatisfactory, attributing the delay to erroneous advice and ignorance. Additionally, the appeal documentation was deemed defective as the memo of appeal was signed by the Engineer instead of the authorized Assistant Commissioner, leading to the dismissal of the appeal as time-barred. en-us Wed, 31 Mar 2004 00:00:00 +0530 Tue, 24 Apr 2012 10:21:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111550 The Tribunal dismissed the Condonation of Delay (COD) application and the appeal filed by a Municipal Corporation due to a 75-day delay in filing the appeal before the Tribunal. The Tribunal found the explanations provided by the Superintending Engineer unsatisfactory, attributing the delay to erroneous advice and ignorance. Additionally, the appeal documentation was deemed defective as the memo of appeal was signed by the Engineer instead of the authorized Assistant Commissioner, leading to the dismissal of the appeal as time-barred. Case-Laws Central Excise Wed, 31 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111550