2008 (5) TMI 166

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....Advocate, for the Appellant. Shri B.K. Singh, DR, for the Respondent. [Order per: Justice S.N. Jha, President]. - This appeal came up for hearing on the point of condonation of delay. Heard the parties. 2. The appeal, directed against the order of the Commissioner of Central Excise dated 9-8-2001, was filed on 9-3-2007. In terms of Section 35B(3) of the Central Excise Act, appeal is to be....

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....by the Superintendent of Central Excise on or about 13-12-2002. According to the appellant, as the issue relating to the alleged delay in payment of service tax was covered by various judgments of the Tribunal, application was made to waive/reduce the tax and the matter remained pending at various levels which caused the delay. It was stated that the Law Ministry gave opinion in favour of the appe....

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.... levels is totally misconceived. The fact that the COD gave clearance on 12-5-2005, is also equally mis-conceived. COD clearance is required for maintaining the appeal in the light of the decision of the Supreme Court in ONGC case. The Supreme Court simply provided a mechanism to weed out frivolous and petty cases involving Public Sector Undertaking but it does not mean that the appeal cannot be f....