2001 (11) TMI 104

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....Order per : G.R. Sharma, Member (T)]. - M/s. National Engg. Inds. Ltd. have filed a ROM alongwith an application for condonation of delay. The reasons for condonation of delay have been cited as under : "1. That the applicant obove named has filed the present application under Section 35C(2) of the Central Excise and Salt Act, 1944 from a Final Order No. 458-460/95-A, dt. l7-8-95 [1995 (80) E.L.T....

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.... The applicant submits that the time taken in pursuing the proceedings before the Hon'ble Supreme Court of India i.e. from the date of filing of the Civil Appeal till the order dt. 10th April, 2000 should in any event be excluded while computing the period for the purpose of Sec. 35C(2) of the Central Excise & Salt Act. If that be so, it is humbly submitted that there is no delay in the filing of ....

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....ing the case for the applicant Shri Krishna Kumar, ld. Counsel submits that in view of the special circumstances of the case, the delay may be condoned. He submits that since there was no specific provision for condonation of delay under Section 35(2) of the Central Excise Act, 44, the delay may be condoned under the General Clauses Act. 3. None appears for the respondent. 4. We have heard Shri ....