9911796707
TMI Blog2002 (11) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... rder]. The Revenue has filed an application for condonation of delay in filing the present Appeal. 2. When the matter was called, no one was present on behalf of M/s. Punj Brothers, Respondents, nor there was any request for adjournment of the matter. I, therefore, heard Shri D.N. Chaudhary, learned Departmental Representative, and perused the records. The learned Departmental Representati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the State is less difficult to understand but more difficult to approve, but the State represent collective cause on the community. Decisions are taken by officer/agencies proverbially at slow pace and encumbered process of pushing the files from table to table and keeping it on table for considerable time causing delay intentionally or otherwise is a routine. Considerable delay of procedural red ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CCE Chandigarh v. Vishwanath, S.R. Mills [2002 (150) E.L.T. 307 (T) = 2002 (52) RLT 173 (CEGAT), where the delay in filing the Appeal was more than 600 days. After considering the various judgments and decisions, the Tribunal has held as under : The present appeals are filed under Section 35B of the Central Excise Act. On going through the provisions of Section 35B, we do not find any pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h had caused in these cases. 4. In this case the impugned Order passed by the Commissioner (Appeals) dt. 16-3-2000 was accepted in review by the Commissioner on 20-4-2000. Subsequently the direction was received from the Chief Commissioner after more than 20 months to file the Appeal. Even then the Revenue took more than three months in filing the Appeal. There is no reasonable explanation to e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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