2000 (8) TMI 160 - AT - Customs

Summary

The Revenue's appeal seeking condonation of a 94-day delay in filing was rejected by the Appellate Tribunal CEGAT, CHENNAI. The Tribunal found that the delay was not justified as the department had already accepted the Commissioner's order and granted a refund to the assessee. The subsequent judgment of the Apex Court was not considered a sufficient reason to reverse the accepted order. The appeal was dismissed.