TaxTMI 
TaxTMI 
2009 (6) TMI 796
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....ondent. [Order]. - This is an application for condonation of 25 days delay in filing of appeal against Order-in-Appeal No. 80/RPR-I/2008 dated 18-7-2008 passed by the Commissioner of Central Excise, Raipur and also for stay of the Commissioner (Appeals)'s order. 2. Heard both the sides. 3. Learned DR placing on record the note sheet of the Commissionerate, pleaded that since on the ....
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....nted out to page 33 of the appeal memo wherein in the Commissioner's application for condonation of delay, the only reasons mentioned are that the committee of Commissioners comprising of Commissioner-Raipur and Commissioner-Nagpur who are located in different places had examined the impugned order and the delay in filing the appeal has been caused due to the circumstances beyond the control of th....
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....r on account of conflicting decisions, had been referred to the Chief Commissioner and the Chief Commissioner's direction for filing the appeal in the cases involving this orders had been received as early as on 2-7-2008. In spite of this, it is seen that the proposal for filing of appeal was put up by the concerned Superintendent on 10-10-08. Though the proposal was approved by both the Commissio....