2003 (12) TMI 536 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the condonation of delay of 251 days in preferring an appeal against a duty demand and penalty confirmed by the Commissioner of Central Excise, Mumbai. The delay was due to the factory being under lockout, causing a delay in processing and filing the appeal. The delay was condoned as no one benefited from it and the chance to appeal further was lost. The COD application was allowed.