https://www.taxtmi.com/caselaws?id=114883 The Appellate Tribunal CESTAT, Kolkata, allowed the appeal after condoning the delay in filing under Section 35B(5) of the Central Excise Act, 1944. The Committee of Secretaries permitted the filing due to substantial legal and factual questions. The Tribunal cited the ONGC v. Collector of Central Excise case, finding sufficient cause for the delay. Both parties consented to an early hearing, scheduled for 18th November 2004, emphasizing the importance of timely appeals and adherence to legal procedures. This decision showcased the Tribunal's dedication to a fair and efficient resolution of the case. en-us Tue, 28 Sep 2004 00:00:00 +0530 Mon, 21 May 2012 18:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114883 The Appellate Tribunal CESTAT, Kolkata, allowed the appeal after condoning the delay in filing under Section 35B(5) of the Central Excise Act, 1944. The Committee of Secretaries permitted the filing due to substantial legal and factual questions. The Tribunal cited the ONGC v. Collector of Central Excise case, finding sufficient cause for the delay. Both parties consented to an early hearing, scheduled for 18th November 2004, emphasizing the importance of timely appeals and adherence to legal procedures. This decision showcased the Tribunal's dedication to a fair and efficient resolution of the case. Case-Laws Central Excise Tue, 28 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114883