2000 (3) TMI 150 - AT - Central Excise

Summary

The Commissioner of Central Excise, Indore filed an appeal against an Order-in-Appeal that favored M/s. J.K. Industries in a case involving Modvat credit. The appeal was filed late due to instructions from the Board but was rejected by the Appellate Tribunal CEGAT, New Delhi as the delay was not justified. The appeal was consequently rejected.