COLLECTOR OF CENTRAL EXCISE BOMBAY Vs. PAREKH DYE CHEM INDIA PRIVATE LIMITED
LAWS(SC)-1995-3-118
SUPREME COURT OF INDIA
Decided on March 27,1995

COLLECTOR OF CENTRAL EXCISE,BOMBAY Appellant
VERSUS
PAREKH DYE CHEM INDIA PRIVATE LIMITED Respondents

JUDGEMENT

- (1.) Heard counsel for the appellant and the respondent. We are of the opinion that the tribunal took an unduly harsh attitude in refusing to condone the delay of 15 days in the facts and circumstances of the case. The order of the tribunal under appeal is set aside, and the delay in filing the appeal is condoned and the matter is remitted to the tribunal for disposal of the appeal in accordance with law. The appeal is accordingly allowed. No costs.;


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