1999 (12) TMI 262 - AT - Central Excise

Summary

The department filed a restoration application against a Tribunal decision, seeking to include the words "not legal or valid" in the appeal. The Tribunal found the department's action to be wrong in law as the appeal was not filed within the required timeframe after the Commissioner's order. The Tribunal dismissed the restoration application as it was not backed by law and was not a bona fide exercise.