1996 (10) TMI 301 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi found that the Collector of Central Excise (Appeals) dismissed the appeal as time-barred without giving the appellants an opportunity to explain the delay. The Tribunal remanded the matter back to the Commissioner of Central Excise (Appeals) for proper consideration, emphasizing the need to follow principles of natural justice. The impugned Order-in-Appeal was set aside. (Case citation: 1996 (10) TMI 301 - CEGAT, New Delhi)