2004 (4) TMI 411 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal by remanding the matter to the Commissioner (Appeals) for decision on merit. The delay in filing the appeal was condoned due to the workers being on strike, which was considered a justifiable reason. The appellants had requested condonation of the delay citing difficulty in obtaining relevant papers from the factory during the strike.