2018 (9) TMI 1416

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..... ch change. The Department should give a thought on this aspect of the matter - in the interest of justice, as the delay in filing the appeal is not willful or deliberate, the delay is condoned, subject to payment of a cost of ₹ 500/- payable to the respondent by the next date. Delay condoned - COD application allowed. - Central Excise Appeal Defective No.-21 of 2018 - - - Dated:- 31-1-20 .....

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..... t willful or deliberate, we condone the delay, subject to payment of a cost of ₹ 500/- payable to the respondent by the next date. Delay in filing the appeal is condoned. Delay Condonation Application No. 1 of 2018 is allowed. Office to allot regular number to the appeal and list the same in the next cause list, by which time Sri Atul Gupta may file his Vakalatnama on behalf of the .....

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