- (1.) We have heard learned counsel appearing for the Department and learned counsel appearing for the assessee.
(2.) This Central Excise Appeal under Section 35G of the Central Excise Act, 1944 (for short 'the Act of 1944') read with Section 83 of the Finance Act, 1994, is reported to be delayed by 76 days.
(3.) We have gone through the grounds for condonation of delay and find that the delay has been explained on good and sufficient grounds. The delay condonation application is accordingly allowed. The delay in filing the appeal is condoned.;