2007 (9) TMI 155 - AT - Central Excise

Due to General Manager s negligence the delay in filing was caused Appellant having neither made intentional nor willful delay it deserves to be condoned Appeal is admitted condoning delay of 62 days in filing the appeal

Summary

The Appellate Tribunal CESTAT, Kolkata allowed the appeal and admitted it for hearing despite a delay of 62 days in filing. The delay was due to the negligence of the General Manager, not intentional. The appeal was entertained as the appellant did not stand to gain from the delay caused by the General Manager. The application for condonation of delay was allowed.