1993 (10) TMI 198 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bombay remanded three appeals back to the Collector (Appeals) due to a 6-day delay in filing, which was condoned considering the unit's closure since 1985 and being under BIFR. The appeals were sent by Registered Post within the time limit. The delay was viewed with leniency, and the Collector (Appeals) was directed to consider waiver of pre-deposit if necessary. Stay applications were disposed of as the appeals were remanded.