2007 (4) TMI 152 - AT - Central Excise

Appeal to Appellate tribunal - Appellant contended that whether there is eight month delay but he received the order copy just one week before filing this appeal - Delay satisfactorily explained so condoned by tribunal

Summary

The Appellate Tribunal CESTAT, Mumbai heard both sides regarding a delay of eight months in filing an appeal. The delay was due to the order copy not being placed before the assessee on time, as the employee who received it had left the services. The assessee stated they received the order just one week before filing the appeal, explaining the delay satisfactorily. The delay was condoned, and the stay application was listed for consideration.