COMMISSIONER OF C. EX. Vs. OPTEL TELECOMMUNICATION LTD.

JUDGEMENT

(1.) The application for condonation of delay of 44 days in preferring the above appeal is allowed as the Revenue has explained in the application that the delay was due to the fact that large number of appeals had to be filed during the months of July and October, thus causing the delay. Learned Counsel for the respondents contested the condonation of delay and cites the judgment of the Tribunal in C.C., Cochin v. G.T.N. Textiles Ltd., Kerala [1986 (26) E.L.T. 994] holding that the plea on the ground of heavy work in Commissionerate is not sufficient for condoning the delay. However, we find that as against this order, there have been numerous instances of condoning the delay if satisfactory grounds of administrative difficulties have been shown. We, therefore, allow the application. Since the appeals of the as -sessee against the same impugned order is listed for hearing today. We also list the Appeal for today.