2000 (5) TMI 478 - AT - Central Excise

Summary

The appeal was filed within the stipulated period, but the date of receipt was disputed. The Commissioner's affidavit confirmed receipt on 17-6-1994, while the date stamp showed 17-4-1994. As there was a delay of three days in filing the appeal and no application for condonation, the appeal was dismissed as time-barred.