2012 (11) TMI 75

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..... was appointed and due to this process undertaken by the applicant, there is a delay in filing the appeal – Held that:- During the employment said employee, the period for filing appeal has already expired - applicants failed to show sufficient cause to file the appeal within the period of limitation - appeal dismissed - E/193/11 - - - Dated:- 16-1-2012 - Mr. S.S. Kang, Mr. Sahab Singh, JJ. .....

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..... onal Commissioner (A.R) appearing for the Revenue submitted that as per the death certificate produced by the applicant, Mr Santosh expired on 12.2.2010 i.e. much after the expiry of normal period of limitation, as the adjudication order was received by the applicant on 31.10.2009 and this fact is not in dispute. 5. We find that as per the provisions of Section 35B of the Central Excise Act, 194 .....

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