2013 (1) TMI 759

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....a and P.K. Garodia, Advocates For the Respondent : Shri D.C. Chakraborty ORDER (A.K. Goel, CJ) This order will dispose of C. Ex. App. Nos.1, 2 and 3 of 2013. These appeals have been preferred under Section 35G of the Central Excise Act, 1944 against order of the Customs, Excise and Service Tax Appellate Tribunal proposing following substantial question of law: "(i) Whether on the....

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....icate. On account of certain circumstances mentioned in the pleadings, the industry was closed down but after securing certain concessions in the matter of debt repayment, the industry has been able to start again. The Excise Department conducted search and found that the consumption certificates furnished by the appellant were not genuine. Accordingly, the adjudicating authority after issuing sho....

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....unsel for the parties and perused the record.   It is patent that there is a long un-explained delay in filing the appeal and strictly speaking, the explanation furnished can hardly be held to be satisfactory. The law of limitation for the State and citizen is same. However, having regard to the fact that the dispute is between the two wings of the Government, in the peculiar circumstances....