2000 (12) TMI 360

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..... mber (J)]. The Stay application and appeal arise out of the dismissal of the appeal by the Commissioner (Appeals) on the ground that there was a delay of 5 days in filing the appeal, under Section 35 of the CE Act, 1944, by his order dated 19-5-2000. 2. Appellants contend that the appeal had been despatched on 13-1-2000 and i.e. well within time and due to the intervening postal holidays o .....

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..... r of pre-deposit of the amount and stay of recovery of the same. 4. Heard Shri S. Kannan, learned DR. 5. We notice that the appeal had been dismissed on account of delay in reaching the same before the Commissioner (Appeals). The appellants have explained that the delay had been caused due to the intervening postal holidays and also there was delay on the part of the Professional couriers with .....

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