https://www.taxtmi.com/caselaws?id=33393 The Appellate Tribunal CESTAT AHMEDABAD allowed the COD applications and scheduled the stay petitions due to the delay in filing the appeal, which was attributed to circumstances beyond the appellant's control, including the factory seal by Customs and CBI, director's detention, and unavailability of essential documents. The Tribunal found these factors constituted sufficient cause for the delay, emphasizing the importance of considering such circumstances in determining the sufficiency of cause for late submissions. en-us Tue, 12 Feb 2008 00:00:00 +0530 Wed, 12 Aug 2009 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33393 The Appellate Tribunal CESTAT AHMEDABAD allowed the COD applications and scheduled the stay petitions due to the delay in filing the appeal, which was attributed to circumstances beyond the appellant's control, including the factory seal by Customs and CBI, director's detention, and unavailability of essential documents. The Tribunal found these factors constituted sufficient cause for the delay, emphasizing the importance of considering such circumstances in determining the sufficiency of cause for late submissions. Case-Laws Central Excise Tue, 12 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33393