2004 (4) TMI 363 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, CHENNAI allowed the condonation of a 2-month and 19-day delay in filing the Revenue's appeal due to administrative reasons, specifically citing a clarificatory circular from the Board in favor of the Revenue received after the appeal period had expired. The Tribunal found the reason genuine and granted the condonation.