TMI Blog2009 (12) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... his appeal has been filed against rejection of 10 applications for condonation of delay field by the appellants for fixation of brand rate by the commissioner in the impugned order. The Commissioner has rejected the request for condonation of delay on the ground that the appellants could not explain the reasons for such delay. The learned advocate on behalf of the appellants submits that the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod there was delay. Learned DR on the other hand relies upon the decision of the Hon'ble High Court of Mumbai in Zenith Computers Ltd. v. Union of India reported in 2004 (164) E.L.T. 24 (Bom.) where it was field that cause for delay was not explained properly and therefore the condonation of delay was not required to be made. 2. I have considered the submissions made by both the sides. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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