https://www.taxtmi.com/caselaws?id=81282 The judge dismissed the condonation application and the reference application as time-barred due to a 12-day delay beyond the prescribed 60-day limit. Despite the applicant's grounds, including the belief that the Commissioner would contest the order directly, the judge emphasized that the responsibility to file the reference application lies with the Collector of Central Excise. The judge ruled that the belief of the Collector does not constitute sufficient cause for the delay, especially when there is a clear provision of law mandating timely action. en-us Thu, 04 Apr 1991 00:00:00 +0530 Thu, 23 Jun 2011 15:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81282 The judge dismissed the condonation application and the reference application as time-barred due to a 12-day delay beyond the prescribed 60-day limit. Despite the applicant's grounds, including the belief that the Commissioner would contest the order directly, the judge emphasized that the responsibility to file the reference application lies with the Collector of Central Excise. The judge ruled that the belief of the Collector does not constitute sufficient cause for the delay, especially when there is a clear provision of law mandating timely action. Case-Laws Central Excise Thu, 04 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81282