2008 (5) TMI 524

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....K. Singh, DR, for the Respondent. [Order per : Justice S.N. Jha, President]. -  This appeal came up for hearing on the point of condonation of delay. Heard the parties. 2. The appeal, directed against the order of the Commissioner of Central Excise dated 9-8-2001, was filed on 9-3-2007. In terms of Section 35B(3) of the Central Excise Act, appeal is to be filed within three mont....

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....tendent of Central Excise on or about 13-12-2002. According to the appellant, as the issue relating to the alleged delay in payment of service tax was covered by various judgments of the Tribunal, application was made to waive/reduce the tax and the matter remained pending at various levels which caused the delay. It was stated that the Law Ministry gave opinion in favour of the appellant. It is a....

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....s totally misconceived. The fact that the COD gave clearance on 12-5-2005, is also equally misconceived. COD clearance is required for maintaining the appeal in the light of the decision of the Supreme Court in ONGC case [1992 (61) E.L.T. 3 (S.C.)]. The Supreme Court simply provided a mechanism to weed out frivolous and petty cases involving Public Sector Undertaking but it does not mean that the ....