1985 (2) TMI 263 - AT - Central Excise

Summary

The appeal was filed before the Appellate Tribunal CEGAT New Delhi after being transferred from the Central Government. The Appellate Collector's decision to dismiss the appeal as time-barred was overturned by the Tribunal, stating that the date of receipt of the order appealed against should be excluded from the computation of the time limit. The Tribunal directed the Collector of Central Excise to consider the appeal on merits within 3 months.