ORDER
1. The appeal E/1707/96 dated 01/11/1996 was field by the Commissioner of Central Excise, Mumbai-II. Copy of the appeal was received by the respondent on 28/11/1996. Memorandum of cross-objection has been filed on 26/04/2000. A prayer is made for condonation of delay on the ground that the concerned person had presumed that filing of memorandum of cross-objection was not necessary.
2. In terms Section 35B (4) such cross-objections are required to be filed with in 45 days of the receipt of the notice. In terms of sub-section (5) the Tribunal have the power to allow the cross-objection filed latter provided that it is satisfied that there was sufficient cause for not presenting it during that period. The cause shown is not sufficient.
3. The application is dismissed.