1994 (11) TMI 254

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....ri M.M. Mathur, JCDR, for the Appellant. Shri A.N. Haksar, Sr. Advocate and Shri R. Sudhinder, Advocate, for the Respondent. [Order per : K. Sankararaman, Member (T)]. - Collector of Central Excise, New Delhi has filed this application seeking condonation of delay in filing the Reference Application under Section 35G(1) of Central Excises and Salt Act, 1944, The order of the Tribunal No. ....

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....n with the Collector of Central Excise, Calcutta which was beyond the control of the functioning of the applicant Collector's office. The adverse effect of the viral fever on the attendence in the office was also there, it has been stated. 2. The condonation of delay application was argued on behalf of the applicant Collector by Shri M.M. Mathur, learned Joint Chief Departmental Representa....

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.... The time taken is mainly on account of official correspondence and reminders to the Assistant Collector to get his report. The other reason given is that the Collector of Central Excise, Calcutta-I had to be consulted in the matter. Shri Haksar submitted that this cannot be a valid reason at all for the time taken and consequent delay in filing the reference application. That Collector is not the....

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....ng the Reference Application. This was a genuine necessity and the delay has been satisfactorily explained which deserves to be considered, concluded Shri Mathur. 5. We have considered the submissions. In terms of the proviso to sub-section (1) of Section 35G of Central Excises and Salt Act, 1944, the Tribunal may, if satisfied that the applicant was [prevented] by sufficient cause from pr....