2001 (4) TMI 491 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal filed by the manufacturer against the order of the Assistant Commissioner regarding annual production capacity and duty payable. The Commissioner (Appeals) had dismissed the appeal as barred by limitation, but the Tribunal condoned the delay of 51 days, finding it due to a mistaken impression. The Tribunal remanded the matter to the Commissioner (Appeals) for disposal on merits.