TaxTMI 
TaxTMI 
2006 (10) TMI 336
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....hri J.P. Kaushik, Advocate, for the Respondent. [Order]. - This application for condonation of delay is filed by the revenue for condoned the delay of around 106 days against order-in-appeal dated 28-10-2005. 2. Learned DR submits that the delay has taken place due to the fact that the files were submitted to the Chief Commissioner's office and on receiving direction from the Chief C....
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....he order on 26-12-05 and marked the file to Commissioner of Central Excise, Jalandhar for concurrence, which was accepted by the Commissioner of Central Excise, Jalandhar on 4-1-06. This acceptance of the order by the Committee of Commissioners of Central Excise, would mean that there were no grounds for filing an appeal against the order passed by the learned Commissioner (Appeals). Subsequent....
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....is not legal or proper, direct any Central Excise Officer authorized by him in this behalf (hereafter in this Chapter referred to as the authorized officer) to appeal [on its behalf] to the Appellate Tribunal against such order." 5. It can be noticed from the above reproduced provisions, that Committee of Commissioners of Central Excise are only authorized to review the order passed by the....
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....the direction by the Chief Commissioner to file appeal came after about two years. Even thereafter it took about seven months to file an appeal. To explain such inordinate delay no reasonable explanation is forthcoming except the ground of administrative delay. Similar are the facts in all the other appeals. We are not satisfied that the explanation offered is just or reasonable in the facts of th....