2000 (8) TMI 419 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the application for restoration of the appeal as there were multiple issues to be discussed besides the filing of a declaration under Rule 96ZP(3). The appeal was restored to its original number for further hearing on 26-9-2000. The Respondent's argument based on the issue of filing the declaration under Rule 96ZP(3) was countered by the Applicant's assertion that there were other important points to be argued as well.