2004 (4) TMI 369

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....ik Madh, Advocate, for the Respondent. [Order]. - This application is for condonation of the delay of over four months involved in filing of the Revenue's appeal. The appeal is against an order passed by the Commissioner (Appeals), which was received by the appellant on 16-6-2003. The statutory period of limitation for appeal expired on 15-9-2003. The appeal has been filed on 9-2-2004. 2.....

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....dgments were relied on by the lower appellate authority to grant abatement of duty from assessable value to the assessee in respect of the excisable goods in question. 4.  Ld. DR, who reiterates the ground of this application, submits that the delay in filing of the appeal has been occasioned by the belated decision of the Board to apply to the Supreme Court for review of the above judgmen....