2005 (12) TMI 489

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....dvocate, for the Respondent. [Order]. - This application for condonation of delay has been filed for condoning the delay of 49 days. 2. It was explained that order-in-appeal was received by the Commissionerate on 6-6-2005 and the appeal has been filed on 25-10-2005. The Central Board of Excise & Customs vide Notification No. 25/2005-CE(NT) dated 13-5-2005 constituted a Committee comp....

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....met on 10-10-2005 and decided to file appeal against the order. Accordingly, the appeal was prepared and filed on 25-10-2005. Thus, there is reasonable cause for the delay. The application for condonation of delay was contested by the respondent on the ground that when on 1-9-2005, the Commissioner joined at Lucknow, at that time, steps should have been taken for forming the Committee. Therefore, ....