2003 (12) TMI 454

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Decisions)<br>Dated:- 18-12-2003<br>E/131/2001-Mum - 238/2004-WZB/C-IV<br>Central Excise<br>Shri S.S. Sekhon, J. REPRESENTED BY : Shri R.K. Chandan, DR, for the Appellant. Shri R. Ravindran, Ad....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....en would imply that even Tribunal or any other higher judicial forum will not have powers to condone the delay. That cannot be the law. An appellate authority in appeal is required to exercise discret....