https://www.taxtmi.com/caselaws?id=123618 The COD application to condone the delay in filing the appeal beyond the 90-day limit was rejected, and as a result, the stay petition and appeal were dismissed by the court. The appellant's explanation regarding the delayed filing was deemed insufficient as they failed to prove the closure of the factory or the irregular visits of the authorized person, leading to the dismissal of the appeal. en-us Thu, 16 Aug 2007 00:00:00 +0530 Tue, 18 Sep 2012 15:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123618 The COD application to condone the delay in filing the appeal beyond the 90-day limit was rejected, and as a result, the stay petition and appeal were dismissed by the court. The appellant's explanation regarding the delayed filing was deemed insufficient as they failed to prove the closure of the factory or the irregular visits of the authorized person, leading to the dismissal of the appeal. Case-Laws Central Excise Thu, 16 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123618