1998 (5) TMI 230 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case where the department's appeal was considered against an order stating that the review appeal was time-barred. The appeal was signed on 10-10-1996 but received on 21-2-1997. The department relied on a Post Office certificate. The respondent argued that the letter was not addressed correctly. After considering submissions and the certificate, the Tribunal found in favor of the Revenue, setting aside the order and remanding the case for further review.