Commissioner of Central Excise Vs. Duracell India

1. this is an application filed by revenue for condonation of delay. in the instant case ld. dr argues that there is a delay of about one month and three days. he submits that since the issue has to be settled after consulting different offices it took sometime. ld. dr, therefore, prays that the delay in filing the appeal may be condoned.2. shri ashok dinghra, ld. consultant submits that the authorities below have not explained delay of each day as held by the apex court that each days' delay must be explained adequately. he submits that the department has given the reasoning for preparing an appeal. he submits that since the delay has not been explained properly and adequately, therefore, the application may be rejected.3. i have heard the rival submissions. i find that in a govt.organisation, consultation at various levels is necessary. in the instant case, i find that the delay is only of 33 days or so. the delay does not appear to be of a substantial quantum. in the circumstances, i accept the explanation given by the authorities below and condone the delay. the application for condonation of delay is, therefore, allowed.the matter should now come up for hearing in due course.