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TMI Blog1997 (3) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... ct Miscellaneous Application is for condonation of delay of about two months and ten days. The appeal was required to be filed by 26-6-1990 whereas it had been filed on 3-9-1990. Reason for delay was that the Commissioner of Central Excise and Customs, Bhubaneswar had authorised the Assistant Commissioner of Central Excise concerned for filing an appeal by passing what is termed as A.T. order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t C.O.D. Application. Thereafter, we have proceeded to hear the learned JDR, Shri S.N. Ghosh for the appellant Commissioner in support of Revenue s appeal. 3. The respondents herein have intimated by their letter enclosing therewith a written submission that the case may be decided on the basis of available records and on the basis of their written submissions. 4. Learned JDR, Shri S.N. Ghosh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents herein by their written submissions have relied on two judgments of the Tribunal namely - (i) Collector of Central Excise v. Avery India Ltd. reported in 1991 (56) E.L.T. 790 (CAL. CEGAT); (ii) Larsen Toubro Ltd. v. Collector of Central Excise reported in 1993 (63) E.L.T. 126 (CEGAT, Madras). 5. We have carefully considered the submissions of the learned JDR in the course ..... X X X X Extracts X X X X X X X X Extracts X X X X
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