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2015 (3) TMI 865 - HC - Central ExciseCondonation of delay - Delay of 38/39 days in filing appeal - Held that:- Court is not inclined to agree with the finding of the Tribunal refusing to condone the delay of 38/39 days in filing the appeal. The reason for the delay has been explained by the appellant - From the explanation offered by the appellant, it is clear that a decision was taken by a Committee of Commissioners and, therefore, there is no scope for the concerned Commissioner to interdict and seek for earlier review by the Committee. The delay was not within the hands of the concerned Commissioner. The decisions of the Supreme Court in Collector, Land Acquisition Anantnag & Anr. - Vs MST Katiji & Ors. (1987 (2) TMI 61 - SUPREME Court) and State of Nagaland Vs LIPOK AO (2005 (4) TMI 321 - SUPREME COURT OF INDIA) relied on by the counsel for the appellant is squarely applicable to the facts of the present case as sufficient cause has been shown for condoning the delay. In the circumstances, without going into the questions of law raised, this Court is of the considered view that the order passed by the Tribunal is liable to be set aside. - Order of Tribunal is set aside - Decidedin favour of Revenue.
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