2005 (12) TMI 430 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi rejected the Revenue's application for rectification of mistake in the Final Order due to insufficient explanation for the delay in filing the appeal, which was dismissed as time-barred. The Chief Commissioner of Central Excise did not have the power to issue the direction to file the appeal. The Revenue's request was denied, and the application was rejected on 2-12-05.