1997 (12) TMI 448 - AT - Central Excise

Summary

The appeal was against the Commissioner (Appeals) declining to condone a 47-day delay in filing the appeal, leading to its dismissal as barred by limitation. The appellant cited reasons for the delay, including confusion over multiple orders on the same issue received closely together. The Tribunal, invoking the principle of substantial justice over technical considerations, allowed the appeal, setting aside the Commissioner's order and directing a fresh decision on the appeal. (Case: 1997 (12) TMI 448 - CEGAT, MUMBAI)