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2013 (11) TMI 954 - AT - Central ExciseCondonation of Delay – Delay of More than 6 years – Held that:- In the case of co-noticees, in the case of other two manufacturers, the orders were to the effect that rest of the proceedings were dropped - It appears from the adjudication order that the copies of the order were not endorsed to the respondents against whom applications are now filed - This does not appear to be relevant because as per section 35E (4) applications were to be filed within three months from the date on which CBEC had passed the order under section 35E (1) - there is delay as mentioned in the application whether or not the order has been communicated to the respondents. After lapse of a long period of over six years, it would become difficult for the respondents who have not been issued with notices regarding further proceedings to have retained evidences that they might have wanted to rely for their defence - Such long period of lapse creates a vested right for the respondents not to be dragged into further proceedings - it will be against the principle laid down by the Hon Apex Court to condone such long delay against express provisions made in the statute – Following CCE Vs. L.P. Shenoy [2003 (2) TMI 138 - CEGAT, BANGALORE] - The case of appeals against parties not connected (other than through the SCN) is on a much weaker footing - the applications for condoning of delay rejected - Thus, the 26 applications which are now treated as appeals in view of the amendments made in section 35E of Central Excise Act, also get rejected – Decided against the revenue.
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