2003 (12) TMI 454

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....<br>E/131/2001-Mum - 238/2004-WZB/C-IV<br>Central Excise<br>Appeal - Discretion<br>Shri S.S. Sekhon, J. REPRESENTED BY : Shri R.K. Chandan, DR, for the Appellant. Shri R. Ravindran, Advocate, for th....

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.... even Tribunal or any other higher judicial forum will not have powers to condone the delay. That cannot be the law. An appellate authority in appeal is required to exercise discretion vested in law, ....