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2002 (2) TMI 1083 - AT - Central Excise
The Appellate Tribunal CEGAT, Mumbai allowed the appeal filed by M/s. S.S. Jain & Company due to a 23-day delay in filing, which was explained as a mistake by the applicant's assistant. The case was remanded to the Commissioner (Appeals) for fresh decision. (2002 (2) TMI 1083 - CEGAT, Mumbai)
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