2000 (11) TMI 402 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant regarding the condonation of delay in filing a revised declaration for receiving steel tanks and melting furnace crucibles. The Tribunal found that the revised declaration filed within three months with a request for acceptance could be considered as an application for condonation of delay under Rule 57-T(3). As a result, the impugned order was set aside, and the appeal was allowed with consequential relief.