2002 (10) TMI 186 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeals after condoning the delay in filing them due to confusion caused by changes in the law regarding the time limit for filing appeals. The Commissioner (Appeals) had dismissed the appeals based on a shortened time limit, but the Tribunal found that the appellants were misled by outdated information in the order passed by the Additional Commissioner. The Tribunal set aside the Commissioner's order, allowed the appeals, and directed a decision on the merits. Stay petitions were also disposed of.