VIRDY BROTHERS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The appeal has been filed late. The reason for condonation of delay as given in the application (para 4) reads as under : -

(2.) None has appeared for hearing today on behalf of the appellant. Instead, a letter dated 4 -10 -2004 has been filed seeking decision of the case on merit. Therefore, the case is disposed of after perusing the records and hearing the learned JDR.

(3.) The submission of the learned JDR is that there is a delay of about two months in filing the appeal and the reason given for the delay cannot be a ground for allowing condonation. From para 4 of the application it is clear that delay is not on account of any acceptable grounds. The present appeal has been filed only to take advantage of the subsequent decision by this Tribunal. Condonation of delay cannot be allowed in these circumstances. The applications for the same is rejected. In view of this, appeal does not survive.