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of <h1>Appeal Granted Despite Delay Due to Illness: Remanded for Re-Hearing</h1> <h3>ACC LTD. Versus COMMISSIONER OF CENTRAL EXCISE, INDORE</h3> The Appellate Tribunal CEGAT in New Delhi allowed the appeal, condoning the 22-day delay in filing the appeal due to the dealing officer falling ill. The ... Appeal - Limitation The Appellate Tribunal CEGAT in New Delhi allowed the appeal, condoning the 22-day delay in filing the appeal due to the dealing officer falling ill. The matter was remanded for re-hearing on merits by the Commissioner (Appeals). The delay was considered justified under Section 35F of the Central Excise Act.
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