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    <title>2012 (7) TMI 415 - CESTAT, KOLKATA</title>
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    <description>The Tribunal dismissed the application for condonation of delay of 1035 days in filing the appeal, as the applicants failed to demonstrate sufficient cause for the delay. The delay was deemed inexcusable, and the reasons provided, including factory closure and lack of competent staff, were not accepted. Consequently, the stay petitions and appeals were disposed of accordingly, with the Tribunal holding that the application was not maintainable without a valid reason for the delay.</description>
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      <description>The Tribunal dismissed the application for condonation of delay of 1035 days in filing the appeal, as the applicants failed to demonstrate sufficient cause for the delay. The delay was deemed inexcusable, and the reasons provided, including factory closure and lack of competent staff, were not accepted. Consequently, the stay petitions and appeals were disposed of accordingly, with the Tribunal holding that the application was not maintainable without a valid reason for the delay.</description>
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