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TMI Blog2008 (5) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : Justice S.N. Jha, President]. This appeal came up for hearing on the point of condonation of delay. Heard the parties. 2. The appeal, directed against the order of the Commissioner of Central Excise dated 9-8-2001, was filed on 9-3-2007. In terms of Section 35B(3) of the Central Excise Act, appeal is to be filed within three months of the date of communication of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . According to the appellant, as the issue relating to the alleged delay in payment of service tax was covered by various judgments of the Tribunal, application was made to waive/reduce the tax and the matter remained pending at various levels which caused the delay. It was stated that the Law Ministry gave opinion in favour of the appellant. It is also said that the Committee on Disputes (COD) ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arance on 12-5-2005, is also equally misconceived. COD clearance is required for maintaining the appeal in the light of the decision of the Supreme Court in ONGC case [1992 (61) E.L.T. 3 (S.C.)]. The Supreme Court simply provided a mechanism to weed out frivolous and petty cases involving Public Sector Undertaking but it does not mean that the appeal cannot be filed without clearance. There is dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the delay which is of more than six years, and we accordingly reject the condonation of delay application and dismiss the appeal as time-barred. 7. The appeal having been dismissed, there is no occasion to consider the condonation of delay in filing the cross-objection, which too, accordingly stands dismissed. (Dictated and pronounced in the open Court) - - TaxTMI - TMITax - Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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