1996 (3) TMI 253 - AT - Central Excise

Summary

The appeal was dismissed by the Collector (Appeals) as time-barred under Section 35(1) of the Central Excises and Salt Act, 1944. The appellant claimed delay was due to papers being retained by their counsel. The Tribunal found sufficient cause for the delay and remanded the case back to the Collector (Appeals) for decision on merits.