2001 (8) TMI 152 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi disposed of an appeal after hearing the learned DR as the appellant did not appear despite notice. The impugned order rejected the appeal as time-barred due to a delay of five days, with no condonation application filed. The appellant claimed the delay was due to a courier issue, leading to the Tribunal allowing condonation of delay and restoring the appeal for a decision on merits.