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    <title>2004 (8) TMI 442 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai, dismissed the appeal due to a delay of 80 days in filing attributed to the proprietor&#039;s sickness, which was deemed not satisfactorily explained. The Tribunal found discrepancies in the medical certificate, indicating a lack of genuine reasons for the delay. It was concluded that the sickness certificate was obtained conveniently, leading to the dismissal of the condonation application, stay application, and appeal as time-barred.</description>
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      <title>2004 (8) TMI 442 - CESTAT, MUMBAI</title>
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      <description>The Appellate Tribunal CESTAT, Mumbai, dismissed the appeal due to a delay of 80 days in filing attributed to the proprietor&#039;s sickness, which was deemed not satisfactorily explained. The Tribunal found discrepancies in the medical certificate, indicating a lack of genuine reasons for the delay. It was concluded that the sickness certificate was obtained conveniently, leading to the dismissal of the condonation application, stay application, and appeal as time-barred.</description>
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