2000 (12) TMI 507 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal filed by the appellant after condoning a delay of 24 days in filing the appeal. The delay was due to difficulties in obtaining necessary documents from the appellant's factory, which was under the possession of a court receiver. The Tribunal accepted the appellant's explanation and remanded the appeal for further consideration by the Commissioner (Appeals).