1987 (2) TMI 317 - AT - Central Excise

Summary

The Revision Application was transferred to the Tribunal as an appeal. The Board rejected the appeal as time-barred, and the appellant failed to show sufficient cause for delay. The appellant claimed they did not receive the order, but the Board found evidence of receipt. The Tribunal upheld the Board's decision, stating the appellant did not establish arbitrariness or injustice in the Board's order. The appeal was rejected.