2008 (9) TMI 273 - AT - Service Tax

Application for condonation of 42 days delay in filing cross-objection - after looking into the contents of the application, in the facts and circumstances, we are satisfied that sufficient cause is made out for condonation of delay. It may be mentioned that under sub-section (5) of Section 35B of Central Excise Act, the Appellate Tribunal has power to condone the delay in filing the cross-objection. Accordingly, we condone the delay and thus allow the application

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed the application by M/s. Indira Security for condonation of 42 days delay in filing cross-objection. The delay was condoned under sub-section (5) of Section 35B of Central Excise Act, and a date for regular hearing was fixed on 14-11-2008.