1997 (1) TMI 237 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi remanded the case of M/s. Khosla Cast Steel and Alloys Pvt. Ltd. to the jurisdictional Commissioner of Central Excise (Appeals) for deciding the application for condonation of delay after giving the appellants an opportunity to present their case. The appeal was dismissed as time-barred under Section 35(1) of the Central Excise Act, 1944.