2007 (10) TMI 37 - AT - Central Excise

Delay in filing appeal by Dept. Order of appellate authority earlier accepted by Revenue but later opinion of Dept. changed and decided to file an appeal No ground for condonation of delay

Summary

The Appellate Tribunal CESTAT, New Delhi rejected the Revenue's application to condone a delay of 226 days in filing an appeal, as the respondents argued the delay was actually 241 days. The Tribunal found no merit in the application, stating that a change of opinion is not grounds for condoning the delay.