1991 (2) TMI 294 - AT - Central Excise

Summary

The department filed a Condonation application for delay in submitting a reference application to the Tribunal. The delay was attributed to processing delays in the Collector's and Board's offices. The Tribunal found insufficient justification for condoning the delay, emphasizing the importance of timely filing. The application was rejected, and the reference application was dismissed as time-barred.