Customs, Excise and Gold Tribunal - Delhi
Commissioner Of C. Ex., Chandigarh vs Bhawani Steel Rolling Mills on 19 March, 2002
Equivalent citations: 2002(82)ECC794, 2002(142)ELT570(TRI-DEL)
ORDER S.S. Kang, Member (J)
1. Revenue filed this application for condoning the delay of 724 days.
2. Heard ld. DR and perused the appeal papers.
3. In this case, the impugned order was received on 5-11-99 by the Revenue whereas the appeal had been filed on 28-1-2002. In the application, the applicants tried to explain the delay, which was due to inter departmental correspondence and processing of the case. The Hon'ble Supreme Court in the case of Union of India v. Tata Yodogawa Limited reported in 1988 (38) E.L.T- 739 (S.C) held that delay due to inter departmental correspondence and processing is not sufficient cause for condonation of delay and the Hon'ble Supreme Court declined the request for condonation of delay of only 51 days. In view of the above decision of the Hon'ble Supreme Court, the application is rejected. Consequently, the appeal is also dismissed.