COMMISSIONER OF CENTRAL EXCISE Vs. CEAT LTD

JUDGEMENT

(1.) THIS Notice of Motion has been taken out by the Commissioner of Central Excise, Mumbai -III for condonation of delay of 825 days in filing the Central Excise appeal under Section 35G of the Central Excise Act, 1944 (Act) from the order of CESTAT dated 12 March, 2010. Section 359 of the Act provides a period of 180 days for filing an appeal to this Court from the order of CESTAT. The undisputed dates are as under; -

(2.) LEARNED counsel for the appellant Revenue submitted that the delay has occurred due to the fact that the appellant was prosecuting bona fide its application for rectification of mistake and thereafter the Writ Petition in this Court. Therefore, according to him, sufficient cause has been shown for the delay in filing the appeal and the same be condoned.

(3.) THE Supreme Court in the matter of Office of the Chief Post Master General v. Living Media India Ltd. & Anr., : 2012 (348) ITR 7 : 2012 (277) E.L.T. 289 (S.C.) has while refusing to condone the delay, inter alia, observed: