2008 (10) TMI 518 - AT - Central Excise

Condonation of delay in filing appeal - Appeal to Appellate Tribunal - Time Limitation - Held that - there is an arguable case on behalf of the Revenue and, therefore, we are of the view that it would be in the interest of justice to condone the delay - Being satisfied that the delay caused on the part of the Department was not deliberate, we condone the delay and thus allow the COD application - decided in favor of Revenue.

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the condonation of delay of about 300 days in filing the appeal due to an arguable case on behalf of the Revenue. The delay was not deliberate, and the appeal will be listed for hearing in due course. (2008 (10) TMI 518 - CESTAT, New Delhi)