2017 (3) TMI 224

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....ORDER Heard Sri Praveen Kumar, learned Counsel for the department. This is a department's appeal filed under Section 35-G of the Central Excise Act, 1944 against an order of the Customs, Excise & Service Tax Appellate Tribunal dated 14.05.2012. The following questions of law are sought to be answered:- "(i) Whether, initial decision of Committee of Commissioners in the present c....

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.... as the delay was caused due to mistake in belief of authorities? (iii) Whether under the facts and circumstances of the case, the Tribunal committed manifest error of law and facts to reject the delay condonation application whereas even on merit the controversy that by products namely Fatty Acid, Acid Oil and Residue Sludge are marketable excisable goods obtained in the course of manufa....