https://www.taxtmi.com/caselaws?id=252102 The appeal filed by the Revenue was dismissed as not maintainable due to a delay of 199 days. The Tribunal found the appeal was barred by limitation as the Committee of Commissioners did not properly consider the facts before directing the appeal. The High Court directed a fresh consideration of the condonation of delay application, accepting the Revenue's explanation for the delay. The stay petition was dismissed as the respondent had already received the refund. The COD application was allowed based on the accepted explanation for the delay. en-us Mon, 07 Oct 2013 00:00:00 +0530 Wed, 24 Sep 2014 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252102 The appeal filed by the Revenue was dismissed as not maintainable due to a delay of 199 days. The Tribunal found the appeal was barred by limitation as the Committee of Commissioners did not properly consider the facts before directing the appeal. The High Court directed a fresh consideration of the condonation of delay application, accepting the Revenue's explanation for the delay. The stay petition was dismissed as the respondent had already received the refund. The COD application was allowed based on the accepted explanation for the delay. Case-Laws Central Excise Mon, 07 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252102