2003 (3) TMI 582

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..... This is an application for condonation of delay of about 31 days in filing of this appeal. 2. The Commissioner (Appeals) reversed the lower order confirming demand of Rs. 4,77,384.75 and imposing penalty of Rs. 2,000/- on the assessee. 3. Against this order the jurisdictional Commissioner filed a revision application in terms of Section 35EE of the Central Excise Act, 1944. The Joint Se .....

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..... e also states that the revision application was filed after due examination of the appellate order . If a due examination had been made such a wrong choice would not have been adopted. 5. Inefficiency of an organisation does not become a ground for seeking condonation of the delay. 6. The application has no merits and is dismissed. Consequently, the appeal also stands dismissed. - - TaxTMI .....

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