2008 (5) TMI 462

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....Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. 2. We find that in the case of Ex. Appeal No.511/07, the impugned Order-in-Appeal, which was passed on 12-5-06, was received by the Department on 31-5-2006. The Appeal against the same has been filed in the Tribunal only on 6-9-2007 after a period of 492 days. In the case of Ex. Appeal....

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.... set up in time by the Board ultimately giving rise to the delay in filing these appeals. It has been indicated by the Department that the Board constituted the said Committee only on 19-6-2007 and prior to that, there was no Committee to review the Orders passed by the lower Appellate Authority. In the case of these Appeals, we observe that the impugned Orders-in-Appeal were received by the Depar....