COMMISSIONER OF CENTRAL EXCISE Vs. POLAR INDUSTRIES LTD.

JUDGEMENT

(1.) Heard learned counsel for the appellant. The appeal was admitted on 30-8-2010. Office has reported on 17-2-2012 that notices were issued to the respondents but neither acknowledgment nor undelivered cover has been received back.

(2.) The petitioner was required to affect service on the respondents. An affidavit of service of Ms. Pallabika Dutta has been filed. On the report of the office and the affidavit of service, the service shall be deemed to be sufficient.

(3.) We have considered the grounds of delay in filing the appeal and find them to be good and sufficient. The delay in filing the appeal is condoned. The delay condonation application is allowed.