2000 (11) TMI 1155 - AT - Central Excise

Summary

The Collector filed appeals against the order of the Collector (Appeals) confirming duty demand on Mahalaxmi Glass Works. The Tribunal remanded the matter to the Collector (Appeals) to condone a delay of eight days in filing the appeals. The Collector (Appeals) condoned the delay, but the department appealed, arguing manipulation of documents. The Tribunal dismissed the appeal, finding no reason to disagree with the Collector (Appeals)'s decision.