2003 (5) TMI 410 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants, condoning a one-day delay in filing the 57T declaration and allowing the appeal against Order-in-Original No. 90/DEMAND/1995. The lower authorities did not provide reasons for denying credit based on the delay, which could have been condoned under the statute for up to three months. The delay was deemed acceptable, and the appeal was granted with consequential benefits.