2012 (6) TMI 48

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....for respondent   Per: S.S. Kang   Heard both sides.   2. The applicant filed this application for waiver of pre-deposit of duty of Rs.16,426/- and interest.   3. The brief facts of the case are that the applicants are engaged in the manufacture of varieties of paper, which are liable to excise duty as well as paper cess. A show cause notice was issued to the applica....

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....peal was filed within 90 days.   7. The learned AR submitted that as per the provisions of Section 35 of the Central Excise Act, appeal is to be filed within 60 days from the date of receipt of the adjudication order and the Commissioner (Appeals) can condone a further delay of 30 days on showing sufficient cause. As in the present case, there is no sufficient cause for not filing the appe....