https://www.taxtmi.com/caselaws?id=109203 The Tribunal upheld the dismissal of the appeal by M/s. D.C.M. Engineering Products against the Commissioner's Order confirming Central Excise duty demand on resin coated sand. The delay in filing the appeal beyond the specified three-month limit was not condoned due to insufficient justification, as engaging in correspondence with the department was deemed inadequate cause. The Tribunal emphasized that the proper course for disagreement with assessable values was to appeal to the Appellate Tribunal, leading to the rejection of the application for condonation of delay and the subsequent dismissal of the appeal. en-us Fri, 15 Nov 2002 00:00:00 +0530 Fri, 06 Apr 2012 15:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109203 The Tribunal upheld the dismissal of the appeal by M/s. D.C.M. Engineering Products against the Commissioner's Order confirming Central Excise duty demand on resin coated sand. The delay in filing the appeal beyond the specified three-month limit was not condoned due to insufficient justification, as engaging in correspondence with the department was deemed inadequate cause. The Tribunal emphasized that the proper course for disagreement with assessable values was to appeal to the Appellate Tribunal, leading to the rejection of the application for condonation of delay and the subsequent dismissal of the appeal. Case-Laws Central Excise Fri, 15 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109203