2015 (10) TMI 2144

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....ick, Advocate : For the Respondent.  ORDER Barin Ghosh, C.J. Considering the sufficiency of the reasons for delay in preferring the appeal, we allow the application for condonation of delay in preferring the appeal. 2. Central Excise Notification bearing No. 49/2003, dated 10th June, 2003 exempted industries as that of the respondent from payment of excise duty on goods produced by them ....

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....and date thereof crept in. It is the contention of the respondent that when the declaration was submitted, Notification number and the date thereof was not mentioned and the same was supplied by somebody from the Excise Department. We need not go into that controversy. The fact remains that there is no dispute that the declaration was submitted before the first clearance. There is also no dispute ....