CENTRAL EXCISE Vs. MOON BEVERAGES LTD

JUDGEMENT

(1.) We have heard Shri Ramesh Chandra Shukla, leaqrned counsel for the Commissioner of Central Excise, Meerut-the appellant. Shri H.M.B. Sinha appears for the respondents.

(2.) The Central Excise Reference application under Section 35H of the Central Excise Act, 1944 was filed on 11.5.2011. The office could not give the report on limitation as the affidavit of service did not bear any date of service of the order. An affidavit of service was filed subsequently giving the date of acceptance as 18.12.1999, on which office has reported reference to be beyond time by 11 years and 227 days.

(3.) The application for condonation of delay was found to be deficient in giving the grounds for explaining the long delay on which the counsel appearing for the applicant was allowed time on 2.4.2012 to file supplementary affidavit. A supplementary affidavit with the grounds on the condonation of delay was filed, to which counter affidavit has been filed by the respondents.