M.R. TOBACCO (P) LTD. Vs. CCE

JUDGEMENT

(1.) Applicants filed this application for waiver of pre -deposit of duty and penalty.

(2.) Heard both sides.

(3.) The appeal filed by the appellants, was dismissed by the Commissioner (Appeals) on the ground that there was delay of 34 days in filing the appeal and the Commissioner (Appeals) has no jurisdiction to condone the delay of more than 30 days as per Section 35 of the Central Excise Act.