1991 (4) TMI 231

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....tant, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. - This is a condonation application filed in connection with the reference application submitted in respect of the Tribunal's order No. A/442/90-NRB dated 17-9-1990. 2. The learned DR stated that the reference application was required to be filed within 60 days of the date of receipt of the order namely 28-10-1990. Ho....

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.... to the CEGAT. 6. It was his submission that the delay is neither wilful nor wanton and deserves to be condoned. In this connection he would like to emphasise that the Tribunal itself as also the Courts have had occasion to observe in various cases that a liberal and practical approach is required to be adopted in such cases. He would like to cite in this connection the Tribunal's order reporte....

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....ntext that the Tribunal had made the observations relied upon. Such was not the case in the present instant. Hence this case does not help the cause of the department. And the department was required to explain every day's delay. 11. The learned DR stated that he would also like to mention a case reported in 1987 (28) E.L.T. 185 SC in which it was observed by the Hon'ble Supreme Court that the ....

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....nder Section 35C ..... require theAppellate Tribunal to refer to the High Court any question of law arising out of such order and,.....". The Section clearly lays down the responsibility of filing the reference application on the Collector of Central Excise, and this Section has nothing to do with the Commissioner, Review or the Board and if a reference was required to be made by the Collector ....