2002 (12) TMI 480

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..... tacharjee, Accountant, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. This condonation of delay application has been filed by the Revenue for delay in filing the appeal filed by it. There is a delay of four months in filing the present appeal for which the condonation of delay application is sought. On the last date of hearing, learned S.D.R. was directed to obtain a clarific .....

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..... ommissioner on same day. The order of Commissioner (Appeals) was accepted because there was no loss of revenue involved as per the comment of Superintendent (Tech.). But the product should have been correctly classified under 3801.00 Heading and not 8485.90. 28-6-2002 Commissioner called for the file and ordered for preferring appeal before CEGAT in view of apparent mis-classificati .....

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..... s Office and also to bring forth as to what was the special reason for the delay to have occurred. From the reasons given in this Chart, we are not satisfied that the condonation as prayed for in filing this delay application by the Revenue is called for. The Condonation of delay application is, therefore, rejected. Consequently, the appeal stands dismissed. - - TaxTMI - TMITax - Central Excis .....

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