2011 (1) TMI 994

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..... sp; 1. The appellants are in appeal against the impugned order, wherein their appeal has been rejected by the lower appellate authority holding that the appeal is filed beyond the period of limitation of 60 days and the same was rejected. Therefore, the appellants have filed this appeal along with stay application and application for condonation of delay in filing the appeal before the Commission .....

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..... on satisfying the Commissioner (Appeals) that the delay causing in filing the appeal is satisfactory to the Commissioner (Appeals). The lower appellate authority has rejected the appeal of the appellants as they have not filed the appeal within 60 days as per Section 35 (1) of the Central Excise Act, 1944. The lower appellate authority has not exercised the discretionary powers to condone the dela .....

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