2011 (11) TMI 675 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed the condonation of delay in filing an appeal due to the appellant initially filing a revision application with the wrong authority. The delay of 2 years 3 months and 24 days was condoned as the appellant promptly filed the appeal before the Tribunal after being directed to do so by the Revision Authority.