COMMISSIONER OF CENTRAL EXCISE Vs. LML LTD.

JUDGEMENT

(1.) THIS application is made for condonation of delay of 62 days in filing of the appeals by the Revenue. The ground put forth for condonation of delay in the applications is that the Board has constituted Committee in exercise of the powers conferred under Sub -section (1B) of Section 35B of the Central Excise Act, 1944 and the matter could be reviewed by such Committee for the area concern only on 1 -7 -2005. The Committee constituted under Sub -section (1B) of Section 35B has to form an opinion as contemplated by Sub -section (2) of Section 35B for filing appeal to the Appellate Tribunal against the order passed by the Appellate Commissioner. Therefore, without such statutory process being undertaken, the appeal could not have been filed.

(2.) IT was submitted on behalf of the respondent that the period of limitation expired on 21 -6 -2005 and, therefore, the transfer of Commissioner and new Commissioner taking over on 23 -6 -2005 was of no consequence.

(3.) WE are satisfied that the applicant has made out sufficient ground for condoning delay in the filing of the appeals.