COMMISSIONER OF C. EX. Vs. PUNJ BROTHERS LTD.

JUDGEMENT

(1.) The Revenue has filed an application for condonation of delay in filing the present Appeal.

(2.) When the matter was called, no one was present on behalf of M/s. Punj Brothers, Respondents, nor there was any request for adjournment of the matter. I, therefore, heard Shri D.N. Chaudhary, learned Departmental Representative, and perused the records. The learned Departmental Representative submitted that the impugned Order was received by the Commissioner, Central Excise on 2 -3 -2000 and as such the last date for filing Appeal was 26 -6 -2000; that the Appeal was, however, filed on 22 -4 -2002; that the delay has occurred unintentionally and because of difference of opinion in the issue; that the Chief Commissioner directed to file the Appeal under letter dated 8 -1 -2002; that the Supreme Court has observed in the case of State of Haryana v. Chandra Mani - 2002 (143) E.L.T. 249 (S.C.) = (1996) 3 SCC 132 as under:

(3.) I have considered the submissions of the learned Departmental Representative and perused the records. There is a delay of about 21 months in filing the Appeal which is inordinate delay. I find that the issue regarding condonation of delay of such magnitude has been considered by the Appellate Tribunal in the case of CCE Chandigarh v. Vishwanath, and S.R. Mills [2002 (150) E.L.T. 307 (T) - 2002 (52) RLT 173 (CEGAT), where the delay in filing the Appeal was more than 600 days. After considering the various judgments and decisions, the Tribunal has held as under :