https://www.taxtmi.com/caselaws?id=109448 A delay of about 31 days in filing an appeal was not condoned because the explanation of bona fide mistake in choosing revision as the remedy was rejected. The order under challenge clearly referred to Sections 35E and 35EE of the Central Excise Act, 1944, showing the limited circumstances in which a revision to the Government of India could lie. Since the revision was filed after due examination of the appellate order, the claimed mistaken belief was not accepted, and organisational inefficiency was held not to be a valid ground for condonation. The application was therefore dismissed. en-us Thu, 06 Mar 2003 00:00:00 +0530 Tue, 10 Apr 2012 12:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109448 A delay of about 31 days in filing an appeal was not condoned because the explanation of bona fide mistake in choosing revision as the remedy was rejected. The order under challenge clearly referred to Sections 35E and 35EE of the Central Excise Act, 1944, showing the limited circumstances in which a revision to the Government of India could lie. Since the revision was filed after due examination of the appellate order, the claimed mistaken belief was not accepted, and organisational inefficiency was held not to be a valid ground for condonation. The application was therefore dismissed. Case-Laws Central Excise Thu, 06 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109448