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2010 (8) TMI 50 - AT - Central ExciseLimitation - Whether the Tribunal has no power to condone the delay in cases where the appeal is filed either beyond the period of one month from the date of communication of the decision of the Committee or when the committee takes decision under section 35E (1) or (2) beyond the period of 3 months? Held that – power to condone delay on satisfaction about sufficient cause to be exercised also in cases filed under section 35E and would relate to whole of the period of delay from date of first communication. First communication would be date of receipt of copy of order by reviewing committee. Tribunal having ample power to condone delay in filing appeal including one filed under section 35E(4).
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