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2014 (10) TMI 236 - AT - Central ExciseCondonation of delay - delay of 199 days - Held that:- Main ground for the Revenue is that the Commissioners note ‘accepted’ was mis-construed by the concerned person as acceptance of the order-in-appeal, whereas the Commissioner has accepted the recommendation of the officers for filing the appeal against the impugned order-in-appeal. Though we find that neither the name of the officer responsible for filing the appeal nor his explanation stand produced on record, but keeping in view that the appellant is a Government department, we accept the said explanation offered by the Revenue as “sufficient cause” for condoning the delay - stay petition filed by the Revenue has become infructuous as respondent has received the consequential refund arising out of the impugned order-in-appeal - Condonation denied.
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