1999 (9) TMI 241 - AT - Central Excise

Summary

The Revenue's appeal against Order-in-Appeal No. 116/93 was rejected by the Appellate Tribunal CEGAT, New Delhi. The Tribunal ruled that the Collector (Appeals) had jurisdiction to decide the appeal as per the relevant rules at the time. The appeal was filed correctly before the Collector (Appeals) and was not time-barred.