9911796707
TMI Blog2005 (5) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... of delay in filing an appeal under Section 35H of the Central Excise Act, 1944 (the Act). CM No. 1229/2005 is an application seeking condonation of delay in re-filing the appeal after removal of objections raised by the Registry. 2. Strangely, the averments in both the applications are absolutely identical and it appears that they have been filed without any application of mind. 3. The Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tally inappropriate, apart from being even otherwise delayed by 96 days, as stated by the Appellant. 5. For almost two years after the Registry raised objections, nothing seems to have happened from the side of the Appellant. Eventually, on 21st October, 2004, the Commissioner of Central Excise signed the affidavit, which was attested on 12th January, 2005. In other words, apart from a delay on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation who dealt with the files, who tried to contact the counsel for the Appellant and what was the reason for the communication gap, if any. 8. Ordinarily, we would not have taken a serious view of the delay in re-filing the appeal but we find that this has become a habit with the Commissioner of Central Excise and his office seems to be incorrigible. We have had to deal with two other similar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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