1984 (8) TMI 214 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected a Reference Application due to delay in filing, lack of proper authorization, and misconceived grounds. The application was filed by the Assistant Collector of Central Excise, Calcutta without proper authorization from the Collector, resulting in a delay of 27 days. The Tribunal deemed the application misconceived and rejected it based on relevant legal precedents.