2014 (7) TMI 481 - AT - Central Excise

Condonation of delay - Incomplete application - Held that - The only reason given is that the papers were sent to lower formations for obtaining comments and due to Annual General Transfer (AGT), the papers got delayed. No details are given when the papers were sent and when the AGT took place. Since the application does not meet with the basic requirements of a COD application - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT MUMBAI dismissed the COD application filed by the Revenue for delay in filing cross objection in Appeal No. E/85233/13 by M/s. Crompton Greaves Ltd. The application did not mention the period of delay or provide reasons, only citing delay due to Annual General Transfer without specific details. The Tribunal found the application non-maintainable.