2000 (5) TMI 700 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the assessee as the order-in-original was reviewed beyond the time limit specified under Section 35E, making the appeal not maintainable. The Tribunal waived the pre-deposit of duty and granted consequential relief to the assessee. The decision was based on the Apex Court's ruling followed in subsequent Tribunal decisions.