1999 (4) TMI 225 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal filed by the assessee against the decision of the Collector (Appeals) Customs and Central Excise, Indore, which treated the appeal as time-barred due to a delay of 25 days. The delay could have been condoned but was not. The issue was about the eligibility of PVC bending strips for Modvat credit, decided in favor of the appellant based on a previous judgment. The appeal was allowed, setting aside the impugned order.