9911796707
TMI Blog2003 (11) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... This is an application by Revenue for condonation of delay in filing the Appeal. 2. Shri M. Chandrasekharan, learned Senior Advocate, submitted that the Revenue has preferred the Appeal against Order-in-Appeal No. 764-855/C.E./CHD/2000, dated 19-4-2000 after a delay of 1068 days; that the impugned order has been received on 1-5-2000 whereas the Appeal has been filed on 4-7-2003; that initially th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 002 (143) E.L.T. 249 (S.C.) = (1998) 3 SCC 132] wherein it has been held that "certain amount of latitude is not impermissible. If the appeals brought by the State are lost for such default no person is individually affected but what in the ultimate analysis suffers is public interest. The expression sufficient cause should, therefore, be considered with pragmatism in justice oriented approach rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and wrongly accepted by the then Commissioner has not been sworn at all in the Affidavit now submitted; that thus the entire basis for filing of application for condonation of Delay has not at all been supported in the affidavit. He also submitted that the Department was not under misconception as the Appeal against the Commissioner's Adjudication Order was pending in the Tribunal. 4. We have co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court. Thus the Revenue has not succeeded in showing the sufficient cause for not presenting the Appeal within the period specified in Section 35B of the Central Excise Act. The ratio of the decision in the case of Chandra Mani is not applicable in view of the abnormal delay of more than 1000 days in filing the Appeal which has not been sufficiently explained. We, therefore, reject the App ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
