https://www.taxtmi.com/caselaws?id=88140 A short delay in filing was condoned where it was explained by trifurcation of Collectorates, staff dislocation and file redistribution, the delay being treated as unintentional in light of the brief period involved. The underlying dispute on exemption versus payment of duty with Modvat credit remained referable to the Delhi High Court; the existence of an additional claim under another exemption notification did not defeat reference. The proceedings therefore continued with condonation of delay and reference of the substantive question to the High Court for decision. en-us Fri, 23 Jan 1998 00:00:00 +0530 Thu, 15 Sep 2011 13:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88140 A short delay in filing was condoned where it was explained by trifurcation of Collectorates, staff dislocation and file redistribution, the delay being treated as unintentional in light of the brief period involved. The underlying dispute on exemption versus payment of duty with Modvat credit remained referable to the Delhi High Court; the existence of an additional claim under another exemption notification did not defeat reference. The proceedings therefore continued with condonation of delay and reference of the substantive question to the High Court for decision. Case-Laws Central Excise Fri, 23 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88140