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<h1>Manufacturer's Appeal Granted on Duty Dispute | Tribunal Remands Matter for Review</h1> The Appellate Tribunal CEGAT, Mumbai allowed the manufacturer's appeal against the Assistant Commissioner's order on annual production capacity and duty ... Appeal - Limitation 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.