Customs, Excise and Gold Tribunal - Delhi
Commissioner Of Central Excise, ... vs M/S. Atul Fastners on 12 June, 2001
Equivalent citations: 2002(150)ELT632(TRI-DEL)
ORDER S.S. Kang, Member (J)
1. When the case was called none appeared on behalf of the respondents inspite of notice.
2. Heard learned JDR and perused the appeal papers.
3. In this case the appeal is to be filed on or before 12.4.2001 and appeal was filed by the Revenue on 16.4.2001. The contention of the Revenue is that 13th, 14th and 15th April, 2001 were the holidays. Therefore, the appeal was filed on 16.4.2001. The Revenue is also relied upon the decision of the Hon'ble Supreme Court in the case of State of Haryana Vs. Chandra Mani, reported in (1998) 3, S.C.C. 132. In view of the explanation given by the Revenue and in view of the decision of Hon'ble Supreme Court, the delay in filing the appeal is condoned.