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TMI Blog2013 (4) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... delay on behalf of the revenue due to various grounds and then the registry raised objection that only one appeal was filed in a matter involving four orders in original the same was returned to them and thereafter it was rectified. - Held that - the entire matter has been handled too carelessly causing delay at each stage. - No merit in the application of the Revenue because the Revenue is bound ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations are not maintainable before that authority. Thereafter, a Committee of Chief Commissioners was constituted for review of the order for filing appeal before the CESTAT as per provisions in Section 35E and the present appeals have been filed. However, it is seen from the date chart that there was delay at each stage starting from delay in receipt of the order passed by the Joint Secretary, Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit. Accordingly the appeal was preferred before the Hon ble CESTAT after obtaining the said Revision Authority order dated 1-10-2010. (d) 31-5-2011 The order was received in the office of the Commissioner, Central Excise Commissionerate Chandigarh-I (e) 26-9-2011 Appeal is filed in CESTAT. But certain defects were pointed out. (f) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2-2012. 4. I have considered the various stages at which the delay has occurred. I am of the view that the entire matter has been handled too carelessly causing delay at each stage. That being the case, I do not find merit in the application of the Revenue because the Revenue is bound to act more diligently in such matters. Therefore, I reject the application for condonation of delay and conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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