2001 (5) TMI 601 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai remanded the case back to the Commissioner for Appeals due to the dismissal of the appeal on the grounds of a 5-day delay without sufficient reasons and without granting an opportunity of hearing. The Tribunal cited a Supreme Court case emphasizing the need to condone marginal delays and directed the Commissioner to reconsider the case on its merits after condoning the delay.