2000 (11) TMI 353 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the application for condonation of delay of three months in filing an appeal against the Commissioner of Central Excise's order partly disallowing abatement claim for Non-alloy steel Ingots/Billets. The applicants had filed a Writ Petition before the High Court, which granted a stay allowing duty payment on actual production basis. Despite the High Court vacating the stay, the delay in filing the appeal was condoned as the applicants had a bona fide belief due to the continued stay. The application was allowed.