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2019 (6) TMI 266

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....>Central Excise<br>MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL, JJ. For The Appellant : Mr. Arun Sharma, Advocate for Mr. Tajender K. Joshi, Sr. Standing Counsel ORDER AJAY KUMAR MITTAL, J. 1. Delay of 417 days&#39; in re-filing the appeal is condoned. 2. Learned counsel for the appellant-revenue states that since the tax effect involved is Rs. 2,00,000/-, he may be allowed to w....