2001 (7) TMI 256 - AT - Central Excise

Summary

The appeal was filed against Order-in-Appeal No. 349/PAT/C. Ex./Appeal/2000, which was rejected by the Commissioner on grounds of time bar. The delay of 31 days in filing the appeal was explained as due to an employee leaving without handing over papers. The Tribunal allowed the appeal, condoned the delay, and remanded the case for consideration on merits.