Appeal Dismissed: Insufficient Cause for 50-Day Delay in Filing Before Commissioner (Appeals) u/s 35, Central Excise Act.

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....Condonation of delay in filing appeal - appellant even today has not cited any reason which may be considered as sufficient cause for the impugned delay of one month and 20 days for filing an appeal before Commissioner (Appeals) in terms of Section 35 of Central Excise Act, 1944 - Appeal dismissed - AT....