2005 (11) TMI 417

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....dent. [Order per : S.L. Peeran, Member (J)]. -  This is an appeal filed by the Revenue against the Order-in-Original No. 46/97, dated 31-12-97. The appeal was required to have been filed within three months. However the appeal has been filed on 2-9-99. There is a delay of 160 days in filing the appeal. The department has been given several opportunities for the past six years to file an app....

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.... on 2-9-1999 and is within 3 months period only. The delay in filing the appeal is noticed only after having been pointed out by the SDR CESTAT vide letter No. E/1518/99, dated 27-9-2005. The delay may please be condoned and the appeal may please be accepted.  Sd/- xxxx (R.J. BELEY) COMMISSIONER" 2. None appeared on behalf of the Respondents. 3. On a careful consideration of t....