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TMI Blog2002 (11) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : V.K. Agrawal, Member (T)]. M/s. D.C.M. Engineering Products have filed an application for condonation of delay in filing the appeal. Shri S.C. Kamra, learned Advocate, submitted that the appellants manufacture unmachined iron castings using sand moulds and cores in their foundries; that for the preparation of sand moulds, they prepare resin coated sand by coating the resin on the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Adjudication Order passed by him since the mistake was apparent from the record and was purely clerical or typographical in nature; that they reminded the Commissioner under their letters dated 25-1-2002 and 19-3-2002 for rectification of the said mistake; that they have received a communication/order dated 18-4-2002 signed by the Superintendent (Adjudication) stating that their request for rectif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He finally submitted that as they were pursuing the matter with the Commissioner for rectification of mistake crept in the order, there is sufficient cause for filing the appeal late and accordingly, the delay in filing the appeal should be condoned. 2. Opposing the prayer, Shri Atul Dixit, ld. SDR, submitted that the present appeal has been filed against the Commissioner s Order dated 28-2-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able product. The Commissioner also gave his findings that the duty has to be paid on shell sand at the assessable value of Rs. 3,500/- to Rs. 4,400/- per M.T. for the period 1988-89 to 1992-93, Rs. 3,681.34 per M.T. for 1993-94 and Rs. 3,641.42 per M.T. for 1994-95. No appeal has been filed by the appellants against the said order within the time limit specified under Section 35B(3) of the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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