LAWS(CE)-2001-9-407

COMMISSIONER OF CENTRAL Vs. BOEHRINGER MANNHHEIM (I) LTD.

Decided On September 14, 2001
COMMISSIONER OF CENTRAL Appellant
V/S
Boehringer Mannhheim (I) Ltd. Respondents

JUDGEMENT

(1.) Appeal No. E/535/2001 -Mum is filed by CCE Mumbai VII. In the forwarding letter it is claimed that the appeal was being filed within three months in terms of Section 35 E(1) of the Central Excise Act, 1944. There is also an application for condonation of delay with the following grounds;

(2.) The case records referred to above consist of the impugned order passed by the Commissioner (Appeals), and the original order passed by the Assistant Commissioner. Thus it is clear that there were no records to be traced.

(3.) Shri T. Bodade submits that the delay is only of a week and there should be no objection to condonation.