1995 (8) TMI 196 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai condoned a one-day delay in filing the Reference Application. The Revenue's appeal regarding the reprocessing of defective goods mixed with running lot was allowed, and the objection to refund was overruled. The Tribunal dismissed the Reference Application as the question of law framed was misconceived, and the account of reprocessed goods was maintained despite not being processed separately.