2000 (6) TMI 613

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Revenue is seeking condonation of delay of 60 days in filing the appeal. The time chart as well as affidavit from Sri P.D. Mangalanandan, Assistant Commissioner of Central Excise, Dharwad Division has been filed. The reason given is that the matter was under review and the Commissioner was required to take his own time to look into the papers and grant the authorization to file the appeal, and as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iles expeditiously and despite knowing the fact that the time for filing of appeal was expiring and they were required to have filed an appeal within the time. Even thereafter no steps were taken to hurry up the matter and the Commissioner has not taken any steps to peruse the file to grant authorisation. In a similar circumstances, the Hon'ble Apex Court held that such laches are not condonable. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X