1999 (8) TMI 368

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....ng the appeal and the matter arises under the following circumstances : 2. The appellant is a public limited company engaged in the manufacture of Biaxially Oriented Polypropylene Film (BOPP for short). At the relevant time, the BOPP film is classifiable for the purpose of levy of Central Excise duty under the then existing Tariff Item 15A(2) of the First Schedule to the Central Excise Tariff Act. It is manufactured out of a duty paid polypropylene resin which is classified under Tariff Item No. 15A(1) of the Central Excise Tariff. The said film manufactured by the appellant is a smooth glossy film with a clear transparent sparkling sheen. It has a thickness in the range of 10 to 40 microns. They claimed exemption under Notification N....

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.... CEGAT. Hence, we direct the petitioner to file an appeal before CEGAT within six weeks. The Tribunal will consider the petitioner's application for condonation of delay. The Writ Petition has been pending in this Court from 1985. All contentions on merits are kept open. Interim Order granted by the earlier Division Bench to continue till CEGAT decides the appeal. Rule is discharged. No costs." 3.  Now the question for consideration is whether the Tribunal has to condone the delay. It is not in dispute in this case that the appellants have not filed the appeal within 90 days. The High Court admitted the Writ Petition and granted stay. The High Court also held that the Tribunal will consider the petitioner's application for condonation....