COMMISSIONER OF CENTRAL EXCISE Vs. FOOTWEAR INDIA

JUDGEMENT

(1.) THIS application for condensation of delay states that the impugned order passed by the Customs, Excise and Gold (Control) Appellate Tribunal (the Tribunal) is dated 25th March 2003 and the Appellant received it on 10th April 2003.

(2.) ADMITTEDLY , the period of limitation for filing an appeal to this Court is six months. Consequently, the period for filing the appeal would have expired on or about 10th October 2003. According to the Appellant, the appeal was filed on 20th April 2004, that is, after about a delay of about 186 days and condensation of this delay is prayed for in this application under Section 5 of the Limitation Act.

(3.) UNDER these circumstances, it appeared to us, prima facie, that the averment made in the application for condensation of delay was incorrect. We, Therefore, repeatedly requested learned counsel for the Appellant to show us some proof of filing the appeal on 20th April 2004 as averred in the application.