2002 (3) TMI 311 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the COD petition filed by the Revenue due to a delay of 280 days in filing the appeal against the order of the Commissioner (Appeals). The Tribunal found that the delay was not a sufficient cause for condonation as the order had been initially accepted by the department on its merits. The appeal was consequently dismissed.