- (1.) This appeal has been filed along with a delay condonation application.
(2.) Since sufficient cause has been shown in the affidavit filed in support of the delay condonation application, the delay in filing the appeal is condoned. The delay condonation application stands disposed of.
(3.) The appeal by the revenue arises from a decision of the Customs, Excise & Service Tax Tribunal dated 2 July 2013.;