JUDGMENT

T.S. Sivagnanam, J. - We have heard Mr. Somnath Ganguly, learned senior standing counsel assisted by Ms. Priyamvada Singh for the appellant/revenue. There is a delay of 906 days in filing this appeal. We have perused the affidavit in support of the condone delay petition and we are not fully convinced with the reasons given therein for the inordinate delay of 906 days. Therefore, we would have been well justified in dismissing the application for condonation of delay. However, since this appeal has been preferred by the revenue under Section 35G of the Central Excise act, 1944 and we have considered as to whether any question of law would arise in the appeal, we are inclined to hear the learned counsel for the appellant on the merits of the matter. On such suggestion the learned counsel rightly agreed. Therefore, for such reason alone, we exercise discretion and condone the delay in filing the appeal. accordingly, the delay in filing this appeal is condoned.

2. The application, Ia NO.Ga/1/2021 stands disposed of accordingly.

RE: CEXa/31/2021

3. This appeal by the revenue filed under Section 35G of the Central Excise act, 1944, (the act, in brevity) is directed against the orde