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    <title>2022 (9) TMI 1299 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the appeal due to a 23-day delay in filing without a condonation petition. The Appellant&#039;s request for a virtual hearing was denied, and written submissions were deemed unclear. The Appellant failed to provide proof of delivery of the appeal memo, leading to confirmation of the Commissioner&#039;s order by the Tribunal. The case underscores the necessity of demonstrating sufficient cause for delay and providing adequate documentation in legal proceedings.</description>
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      <description>The Tribunal dismissed the appeal due to a 23-day delay in filing without a condonation petition. The Appellant&#039;s request for a virtual hearing was denied, and written submissions were deemed unclear. The Appellant failed to provide proof of delivery of the appeal memo, leading to confirmation of the Commissioner&#039;s order by the Tribunal. The case underscores the necessity of demonstrating sufficient cause for delay and providing adequate documentation in legal proceedings.</description>
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