2016 (12) TMI 1582

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..... HC
Dated:- 9-12-2016
C.M.A. Nos. 133 and 134 of 2011 - -
Central Excise
Condonation of delay - no satisfactory reason has been adduced by the appellant - The reason cited for the delay is that while initially there was no scope for appeal by virtue of the judgment of the Supreme Court in J.K.Udaipur Udyog, [2002 (8) TMI 162 - CEGAT, NEW DELHI], the reversal of the judgment by the Full .....

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..... ber 2001 to May 2002 in view of the judgment of the Supreme Court in the case of Commissioner of Central Excise, Jaipur Vs. J.K.Udaipur Udyog Ltd ((2002 (147) E.L.T.877). The appeal filed by the assessee was rejected by the Commissioner (Appeals) by order dated 15.10.2005. The aforesaid judgment of the Supreme Court was overruled by a Full Bench of the Supreme Court in the case of Vikram Cements V .....

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..... for appeal by virtue of the judgment of the Supreme Court in J.K.Udaipur Udyog, the reversal of the judgment by the Full Bench gave hope to the Appellant to file further appeals. 3. The judgment of the Supreme Court was delivered on 16.1.2006 and the appeals were filed on 25.11.2006. However, in the facts and circumstances of the matter as noted by us above, we take a lenient view and condone th .....

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