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2001 (2) TMI 197

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..... iabad. The appeal is received in the Registry of CEGAT on 5th Nov. 1999, i.e. about one year and nine months after the date of the Order-in-Appeal. In terms of sub-Section (3) of Section 35B of the Central Excise Act, 1944, the appeal should have been filed within 3 months from the date from which the order sought to be appealed against is communicated to the party. 2. Consequently, there is a d .....

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..... on 2-11-1999. This appeal is filed on 5-11-1999 which is within the period for filing the appeal under the above stated provision. The appellants have also filed two affidavits one by Shri Harish Chaturvedi, Director of the Company, dated 17-8-2000 and the another by Shri Anil Kumar Jain, dated 3-11-1999, the Authorised Signatory in support of the contention recorded above. This matter is adjourn .....

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..... umstances, since the avertments of the appellants have gone uncontested, it is held that there is no delay in filing the appeal. The COD application filed by the appellants is therefore, infructuous and the same is dismissed. Shri Kailash Chandra, Representative of the appellants submits that they have already made the deposit of the duty amount adjudged against them. The appeal, therefore, will c .....

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