TMI Blog2008 (10) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : B.S.V. Murthy, Member (T)]. - The Revenue has filed this appeal against the order passed by the Commissioner (Appeal) vide No. RS/120-121/SRT-II/2006 dated 08-3-2006 and the appeal has been received in the Tribunal on 25-8-2006 along with application for condonation of delay. 2. Ld. SDR on behalf of the Revenue submits that the Committee of Commissioners decided to file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-opened by the Committee of Commissioners. He submits that department has a very strong case on merit and subsequent verification has also shown that the claim regarding certain facts made by the respondents earlier were not correct. He also relies on the decision of the Hon'ble Supreme Court reported in 1987 (28) E.L.T. 185 (S.C.) and submits that liberal approach to be adopted for condonation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e application for condonation of delay and the same was rejected vide order No. A/1917/WZB/Ahd/2008, M/942/WZB/ Ahd/08 dated 12-9-2008 and we find no reason to differ with the decision taken in the above order. Relying upon the decision already taken, COD application filed by the Revenue is rejected and consequently the appeal is also rejected.
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