2000 (5) TMI 501

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..... this COD application, the appellants are seeking condonation of delay of seven days in filing the appeal. 2. The learned Chartered Accountant explains that the impugned order was posted to the manufacturing unit of the appellants and taxation matters and legal matters pertaining there to are dealt with in the Corporate Office which is situated elsewhere. Seven days delay has occurred in view of .....

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..... ) covers goods by their description and not by any classification. 4. The learned DR reiterates the order impugned. 5. I have carefully considered the submissions and the records of the case. Since the delay of seven days has been satisfactorily explained and the delay is short, therefore interests of justice require that the substantive right of appeal is not denied to them by this delay. The .....

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..... nd it does not contain any discussion how Modvat credit is deniable in view of the fact that battery assembly is clearly designed to be suitable only for use with PLC unit. In fact this has been admitted by the authorities below in the order in original attendant to the order impugned. Since this fact is not disputed, the nature of the battery assembly, at the worst position imaginable, becomes ac .....

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