2001 (2) TMI 587 - AT - Central Excise

Summary

The appeal filed by the Works Manager of U.P. State Irrigation Workshop requested condonation of a 193-day delay. The delay was attributed to inter-departmental transfers and obtaining necessary sanctions. The disputed amount was Rs. 56,16,117.40 as duty and Rs. 56 lakh as penalty. Despite disagreement on the reasons for delay, the Tribunal condoned the delay due to the significant revenue stakes involved.