COLLECTOR OF CENTRAL EXCISE Vs. HINDUSTAN HOSIERY MILLS

JUDGEMENT

(1.) THIS is an application for condonation of delay of five months in preferring the appeal against the impugned order on the following grounds. The Revenue submits that the issue decided by the Collector of Central Excise (Appeals), Bombay was complicated and involving substantial legal implications. The Department had to ascertain the correct legal position by studying different authorities and consulting to the higher authorities. Subsequent to the filing of the application for condonation of delay, the Department also filed detailed reasons for the delay which are as follows:

(2.) AT the time of hearing the learned DR placed on record a communication dated 20.6.1991 from the Collector of Central Excise, Bombay -I to the SDR, CEGAT in which it was set out as follows:

(3.) IN view of the above submissions, Shri Nair submits that it is a fit case for condonation of delay especially as the Department has a strong prima facie case on merits.