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    <title>2013 (10) TMI 492 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT MUMBAI rejected the condonation application for a 72-day delay in filing an appeal, despite medical reasons cited by the applicant. The Tribunal emphasized the need for justifying delays, scrutinized the medical certificates provided, and highlighted the importance of timely legal action. While rejecting the condonation, the Tribunal accepted the offer to allow condonation with a cost of Rs. Ten thousand, to be deposited within four weeks, demonstrating a balanced approach to encourage compliance and accountability.</description>
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