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TMI Blog2008 (10) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... ed this appeal for condonation of delay in filing appeal for 47 days. 2. Ld. DR submits that the Adjudication Order was received on 6-5-2008. The last date of filing appeal is 6-8-2008. The Committee of Commissioners prepared the authorisation after concurrence of the Commissioners. The Asstt. Commissioner of Central Excise, who filed the appeal, received the authorisation and the comments of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Act, 1944 in this regard. 4. After hearing both the sides and on perusal of the records, I find that the appeal was filed under 35B of the Act. Section 35B of the Act provides that the Committee of Commissioners of Central Excise may, of its own motion, that order was passed by the Appellate Commissioner of Central Excise under Section 35A is not legal and proper, direct any Central Excise Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act. So, the submission made by the ld. Advocate on this issue has no merit. 5. Regarding the delay in filing appeal as explained by the ld. DR and on perusal of the records, I find that there is no negligence on the part of the Revenue. Ld. DR fairly submits that the time was taken by the Committee of Commissioners sitting at different places. Thus, there was sufficient cause for not present ..... X X X X Extracts X X X X X X X X Extracts X X X X
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