Customs, Excise and Gold Tribunal - Bangalore
Cce Bangalore vs M/S Grasim Industries Ltd. on 18 April, 2001
ORDER
Shri G.A. Brahma Deva (Oral)
1. This is an appeal filed by the Revenue submitted that the delay has been caused due to the fact that Belgaum Commissionarate was handicapped because of the fact that there were number of vacancies in various grades and accordingly, the staff could not this important matter. He also submitted that delay has been caused due to the fact that re-organisation of new Commissionarate has taken place.
3. Shri Rajeshwara Sastry appearing for the Respondents submitted that further delay has been caused even after re-organisation and the same has not been explained properly. No sufficient cause has been shown to condone the delay.
4. He submitted that it is settled position now that administrative reason is not the sufficient ground to condone the delay in filling the appeal. Concurring with the objections raised by the Respondents, and in the facts and circumstances we do not find any justification to condone the delay. To condone the delay not only there must a cause, but the cause must be sufficient. In the absence of sufficient cause shown by the Department, the delay in filing the appeal is hereby rejected. Consequently appeal is dismissed as barred by time.
(Pronounced and dictated in open court)