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<h1>Late appeal admitted for hearing after 28-day delay, condoned for legal review. Revenue's application dismissed.</h1> The appeal was admitted for hearing despite a delay of approximately 28 days in filing, which was condoned due to the legal point to be examined. ... Appeal - Limitation - Condonation of delay The appeal involved a delay of about 28 days in filing. The delay was condoned as it involved a point of law to be examined. The appeal was admitted for hearing, and a miscellaneous application by the revenue was dismissed. (Case: Appellate Tribunal CEGAT, Mumbai, Citation: 1996 (3) TMI 332 - CEGAT, Mumbai)