COMMISSIONER OF CENTRAL EXCISE Vs. KCP LIMITED

JUDGEMENT

(1.) This application prays for condonation of delay of 2 months and 19 days involved in the filing of the Revenue's appeal. In support of this application, it is stated that the delay was caused due to administrative reasons and was not deliberate. The main administrative reason stated in this application is that a clarificatory circular of the Board touching the merits of the case, which was in favour of the Revenue, was received in the Commissionerate after the statutory period for filing the appeal had expired. In other words, the idea of filing the appeal emanated from the Board's circular,

(2.) We have heard both sides. Ld. Joint CDR has pressed this application. Ld. Counsel has submitted no valid reason, apart from a general statement that the delay was caused due to administrative reasons, has been stated in this application. On a perusal of this application, we find that the reason stated for condonation of delay is genuine. Accordingly we allow this application.