2000 (8) TMI 406 - AT - Central Excise

Summary

The Revenue filed an appeal with a delay of 28 days, seeking condonation due to delayed receipt of the Chemical Examiner's opinion. The Tribunal rejected the condonation, stating the opinion was irrelevant to the issue of includibility of accessories in battery value. The appeal was dismissed based on insufficient reasons for the delay, following precedents like CCE v. Tata Yodogawa Limited.