1997 (12) TMI 446

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....DR, for the Respondent. [Order]. -  After hearing for sometime with reference to the stay application filed by the party, I felt that the main matter itself can be disposed of since the issue is on a narrow compass. Accordingly, the amount required to be deposited for the purpose of hearing the appeal is dispensed with and the main matter was taken up for regular hearing with the consen....

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....hat in spite of the several opportunities being given to the party to explain the delay in filing the appeal but the opportunity has not been availed by the party as can be seen from the order. 4. In terms of Section 35 of the Central Excises and Salt Act, discretionary power vests with the Appellate Authority even to condone delay in filing the appeal for further period of three months. A....