{"id":137887,"date":"2001-04-04T00:00:00","date_gmt":"2001-04-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ms-acc-ltd-on-4-april-2001-2"},"modified":"2017-03-17T02:10:30","modified_gmt":"2017-03-16T20:40:30","slug":"commissioner-of-central-excise-vs-ms-acc-ltd-on-4-april-2001-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ms-acc-ltd-on-4-april-2001-2","title":{"rendered":"Commissioner Of Central Excise, &#8230; vs M\/S Acc Ltd on 4 April, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise, &#8230; vs M\/S Acc Ltd on 4 April, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2001 (75) ECC 610<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Shri G.A. Brahma Deva<\/p>\n<p>1. This is an application filed by the Revenue to condone the delay in filing the appeal. There is a delay of 76 days in filing the appeal. Shri Thomas appearing for the Revenue submitted that the copy of the impugned order dated 10.7.2000 has been received in the office on 11.9.2000 and appeal was required to be filed on or before 11th December 2000. But the same could not be filed in this time due to the fact that authorisation issued by the Commissioner dated 29.11.2000 has been delivered by the Official Courier only on 18.1.2001. He submitted that due to this fact that the delay has been caused.\n<\/p>\n<p>2. None appeared on behalf of the appellants. I have carefully considered the matter. I find that even after receipt of the authorisation there is a further delay in filing the appeal and the same has not been explained. It is settled position now that every day&#8217;s delay has to be explained. Liberal approach can be extended if it was properly explained. To condone the delay not only there must be a cause but the cause must be sifficient. The Appex Court time and again has held that administrative reason canot be a ground to condone the delay in filing the appeal.\n<\/p>\n<p>3. In the facts and circumstances, in the view I have taken, I donot find any justification to condone the delay in filing the appeal. Accordingly, appeal filed by the Department to condone the delay is hereby rejected. Consequently appeal is dismissed as barred by time.\n<\/p>\n<p>(Pronounced and dictated in open court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore Commissioner Of Central Excise, &#8230; vs M\/S Acc Ltd on 4 April, 2001 Equivalent citations: 2001 (75) ECC 610 ORDER Shri G.A. Brahma Deva 1. This is an application filed by the Revenue to condone the delay in filing the appeal. There is a delay of 76 days [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-137887","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central Excise, ... vs M\/S Acc Ltd on 4 April, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ms-acc-ltd-on-4-april-2001-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central Excise, ... vs M\/S Acc Ltd on 4 April, 2001 - Free Judgements of Supreme Court &amp; 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