1988 (2) TMI 344 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal filed by the Collector of Central Excise, Bangalore due to delay in filing the appeal beyond the prescribed period. The delay was attributed to waiting for a test report from the Chief Chemist, but the Tribunal found the explanation unsatisfactory and dismissed the appeal as time-barred.