1998 (6) TMI 244 - AT - Central Excise

Summary

The appeal was allowed by way of remand by the Appellate Tribunal CEGAT, New Delhi. The lower appellate authority dismissed the appeal as time-barred, but the Tribunal set aside the order and remanded the matter for decision on merits. The appellants had submitted a medical certificate for condonation of delay, which the Commissioner (Appeals) should have considered.