2012 (9) TMI 56

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..... or delay in filing the appeal by 128 days.   2. Heard both sides and perused the records.   3. The reason given by the Deputy Commissioner, Central Excise (Rural) Division, Bhavnagar seeking the condonation of delay is as under:   1. The Committee comprising of Commissioner of Customs and Central Excise, Rajkot and Commissioner of Customs & Central Excise, Bhavnagar in exercise o .....

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..... ly in exceptional cases and can not be a regular feature for the Unit. However, the Respondent have been availing the benefit of this provision on regular basis. The Respondent had been previously permitted to sale 24000 MT of un-utilized Steel Plates to the SEZ unit. Looking to the circumstances in this case this Misc. Application may please be allowed for correct interpretation /determination of .....

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..... been adjudicated and accepted that the impugned order was issued on 6.07.11 and the corrigendum was issued on 17.08.11. The points which sought to be urged were already present when the impugned order was received by the lower authorities. In our considered view, Revenue has not made out a case for condoning the delay in filing the appeal. Accordingly, application for condonation of delay is dismi .....

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