2005 (10) TMI 197

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....is application is made for condonation of delay of 62 days in filing of the appeals by the Revenue. The ground put forth for condonation of delay in the applications is that the Board has constituted Committee in exercise of the powers conferred under sub-section (1B) of Section 35B of the Central Excise Act, 1944 and the matter could be reviewed by such Committee for the area concern only on 1-7-....

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....mmittee could have taken decision of filing the appeal. It was submitted by the Authorised Representative for the department that there was a administrative problem and the Committee was constituted for the purpose of sub-section (2) of Section 35B only on 13-5-2005 and for administrative reasons, the matter could not be reviewed till 1-7-2005. It also appears from the averments made in the applic....