COMMISSIONER OF C. EX. Vs. GLOBAL MONEY

JUDGEMENT

(1.) THIS is an appeal by the department against the order of the Commissioner (Appeals) No. 42/ST/APPL/JAL/2009, dated 31 -3 -2009 by which the order of the original authority dt. 30 -9 -08 confirming the demand of Rs. 26,117/ - along with interest and imposing penalties under Sections 76, 77 and 78 of the Finance Act was set aside.

(2.) There is a delay of 86 days in filing the appeal and the application for condonation of delay stands filed.

(3.) 1 Heard the learned SDR on the application for condonation of delay. None appears for the Respondents in spite of notice. The reasons given for the delay are that the order of the Commissioner (Appeals) dt. 31 -8 -09 was received in the office of the Commissioner on 9 -9 -09 and the empowered Committee of the Commissioners examined the order of the Commissioner (Appeals) for the purpose of filing the appeal in terms of Section 35E of Central Excise Act, 1944 and decided on 9 -9 -09 not to file appeal.