2000 (7) TMI 768 - AT - Central Excise

Summary

The appeal was against the rejection of an appeal by the Commissioner due to a 45-day delay. The appellant, who was sick, provided medical certificates and affidavits to justify the delay. The Tribunal found the reasons genuine and condoned the delay. The case was remanded to the Commissioner for further consideration on merits. The appeal and stay application were disposed of accordingly.