TMI Blog2011 (1) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... to reopening of many cases where the department has chosen not to file appeal - Held that no sufficient cause has been shown to condone the delay - Decided against the assessee. - ST/299/2010 - ST/36/2011 - Dated:- 17-1-2011 - Archana Wadhwa, M Veeraiyan, JJ. For Appellant : Shri Fateh Singh, SDR Per: M Veeraiyan: This is an appeal by the department against the order of the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Act, 1944 and decided on 9.9.09 not to file appeal. 3.2. Later on the Committee of Commissioners in the light of non acceptance of CESTAT Final Order No.1382-86/08 dated 04.11.08 in the case of M/s.Nipuna Services Ltd. and CESTAT Final Order No.1115-16/09 dated 18.08.09 in the case of Muthoot Fin Corp Ltd. against which the department had field appeals before the Hon'ble High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y considered the submissions of the learned DR and perused the records. Condonation of delay, no doubt, can be considered by the Tribunal as held in the case of Monnet Ispat Energy Ltd. cited supra provided sufficient cause for the delay is explained. However, in the present case, we find that the Committee of Commissioners have taken decision on 9.9.09 against filing the appeal. The said decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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