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2010 (6) TMI 614 - AT - Central ExciseCondonation of the delay - reason stated by the department for the condonation of the delay of nearly 300 days is that the officers concerned were transferred during the material period - chronology of events furnished by the SDR has given a different picture, from which it appears that a major part of the delay is on the side of the review committee - Held that:- appellant has not satisfactorily explained the above delay of the appeal, COD application is rejected and consequently the appeal also gets dismissed as time-barred. The stay application also gets dismissed.
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