2001 (5) TMI 847 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata upheld the Commissioner (Appeals) order extending the benefit of Notfn. No. 32/99 to the respondents, stating that late filing of statements under condition 2(a) of the notification does not deny substantive benefit. The Tribunal found that the late filing of a separate statement does not result in denial of the substantive benefit available to the respondents. The Tribunal rejected the Revenue's appeals, citing a previous order on the same notification.