1996 (4) TMI 141 - CGOVT - Central Excise

Summary

The revision application was filed against an order-in-appeal dismissing a rebate claim for excise duty. The appeal was dismissed for being filed beyond the stipulated period of three months. The government found merit in the appeal's plea of filing at the wrong location and condoned the delay. The revision application succeeded with consequential relief if the rebate claims were in order.