1998 (6) TMI 300 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai condoned a 20-day delay in filing a reference application due to illness and urgent work. The Tribunal set aside the Collector (Appeals) order that goods were exported, stating that factory clearances for export were necessary. The Tribunal did not find the proposed questions relevant as they did not arise from the order. The Tribunal emphasized that details of exports claimed could not be linked to the clearances of the appellant's goods. No questions of law were deemed necessary for reference.