https://www.taxtmi.com/caselaws?id=112840 The Tribunal dismissed the appeal due to the appellant's failure to provide credible reasons to condone the delay in filing the appeal, which was over 2 years. The appellant's claim of receiving the order in 2003 was contradicted by evidence showing the order was dispatched in 2001. The Tribunal emphasized the evidentiary value of the Despatch Register over the appellant's affidavit, leading to the rejection of the condonation of delay application and ultimately the dismissal of the appeal. en-us Wed, 17 Dec 2003 00:00:00 +0530 Wed, 02 May 2012 10:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112840 The Tribunal dismissed the appeal due to the appellant's failure to provide credible reasons to condone the delay in filing the appeal, which was over 2 years. The appellant's claim of receiving the order in 2003 was contradicted by evidence showing the order was dispatched in 2001. The Tribunal emphasized the evidentiary value of the Despatch Register over the appellant's affidavit, leading to the rejection of the condonation of delay application and ultimately the dismissal of the appeal. Case-Laws Central Excise Wed, 17 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112840