2014 (12) TMI 665

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....ar, Addl. Commissioner (AR) JUDGEMENT Per: Ashok Jindal: 1. The applicant is seeking condonation of delay in filing the Cross Objections to the appeal filed by Revenue of 472 days on the ground that after receiving the notice from the CESTAT of filing appeal by Revenue, the applicants were in the process of shifting their office to another place and had to change the consultant to file th....

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....a Ltd. reported in 2012 (277) ELT 289 (SC) the hon'ble apex court has not condoned the delay wherein the appeal was filed by Revenue on similar grounds. He also submits that the case law relied upon by the applicant are the cases where the delay is of short period. Therefore the ratio of the said decisions cannot be applied. 3. Heard both sides and considered the submissions. 4. In the c....