https://www.taxtmi.com/caselaws?id=118871 The Appellate Tribunal CESTAT, Mumbai rejected the application for restoration of an appeal due to an unexplained delay of more than 3 1/2 years in filing the application, which exceeded the prescribed 60-day limit under Rule 22 of the CESTAT (Procedure) Rules, 1982. The appellant had passed away, and the appeal had abated earlier. The son of the appellant filed the application for restoration after the prescribed time limit had lapsed. en-us Fri, 14 Oct 2005 00:00:00 +0530 Fri, 06 Jul 2012 13:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118871 The Appellate Tribunal CESTAT, Mumbai rejected the application for restoration of an appeal due to an unexplained delay of more than 3 1/2 years in filing the application, which exceeded the prescribed 60-day limit under Rule 22 of the CESTAT (Procedure) Rules, 1982. The appellant had passed away, and the appeal had abated earlier. The son of the appellant filed the application for restoration after the prescribed time limit had lapsed. Case-Laws Central Excise Fri, 14 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118871