1997 (12) TMI 237 - AT - Central Excise

Summary

The appeal was filed against an order dismissing it as time-barred by the Collector of Central Excise (Appeals) in Bombay. The original order was received on 10-2-1989, and the appeal was forwarded on 3-5-1989, reaching the office on 11-5-1989. The delay was due to postal delay, and it was condoned. The impugned order was set aside, and the appeal was remanded for disposal on merits with a personal hearing opportunity.