9911796707
TMI Blog1994 (11) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... rary and actual weight nearly settled down to the level of weight of the coloured leaves, and therefore set aside the impugned order of Collector (Appeals) and allowed the appeal of the respondent. The question of law set out for reference to the Hon ble High Court is :- Whether the Tribunal was correct in allowing the appeal on a hypothetical assumption that there was no weight gain in view of the fact that pilot experiments conducted earlier did reveal that after allowing normal dryage there did occur some weight gain. 2. The order dated 25-1-1994 of Tribunal was received by Collector on 16-2-1994 and the reference application was received by the Registry of the Tribunal on 13-5-1994. There has been delay of 28 days, since the refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... right in favour of the decree holder to treat the decree as binding between the parties and this legal right which has accrued to the decree holder by lapse of time should not be light-heartedly disturbed. The Court observed that diligence of the party or its bona fides are important consideration for examining the aspect of sufficient cause . The appellants have to justify the delay through sufficient cause. Merely saying unavoidable circumstances without indicating what are these circumstances which prevented the appellants from filing the application in time would not constitute sufficient cause for the purpose of condonation of delay. Application of condonation of delay is therefore liable to be rejected on this ground alone. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... poses of assessment), file an application requiring the Appellate Tribunal to refer to the High Court any question of law arising out of such order. 12.Perusal of this Section shows that before a reference to the High Court, two conditions must be fulfilled. The application should be filed either by the Collector of Central Excise or by the other party within a period of 60 days from the date of the receipt and that that order should not be an order relating among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of the goods for the purposes of assessment. 13. In this case both these conditions have not been fulfilled. Neither the application has been filed by the Collect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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