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2013 (9) TMI 772 - HC - Central ExciseApplication for Condonation of Delay – Held that:- A perusal of the order would reveal that the application had been dismissed but without referring to reasons contained in the application for condonation of delay by referring to legality of consideration by the Committee of Commissioners u/s 35-E of the Act - The question whether consideration by the Committee of Commissioners was legal or valid, was a matter to be considered only after the application for condonation of delay was accepted as an appeal cannot be said to be properly constituted till delay was not condoned. The judgments pressed into service by counsel for the respondent pertain to adjudication of an appeal on merits wherein, it was found, as a matter of fact, that consideration by the Committee of Commissioners was not in consonance with provisions of Section 35-E of the Act and therefore, dismissal of the appeal, by the Tribunal, was held to be valid and in accordance with law - The situation in the present appeal is entirely different as the question whether the appeal has been validly filed was not before the Tribunal - The controversy before the Tribunal was whether the appellant had shown sufficient cause for delay – there was no option but to allow the appeal, set aside the order and restore the application for condonation of delay to the Tribunal for adjudication afresh and in accordance with law within one month from the parties putting in appearance before it.
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