2004 (3) TMI 597 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal and remanded the case to the Commissioner (Appeals) for consideration of Section 14(2) of the Limitation Act, 1963. The appeal was dismissed by the Commissioner (Appeals) on grounds of time bar without proper consideration. The case is to be reconsidered following the decision in Hindustan Development Corporation Ltd. and applying the law as laid down by Maithan Ceramics Ltd.