Per G.R. Sharma :

This is an appeal for condonation of delay of 24 days beyond six months period under Notf. No. 41/94-CE (NT) dt. 22.09.94.

2. Shri C.D. Banga, ld. Consultant submits that the applicant in this case is the manufacturer based at Faridabad. In this particular case, the goods were exported through merchant exporter based at Ludhiana. He submits that the appellant had no control over the merchant exporter as he was not the regular customer/exporter. He submits that there is no dispute about the export of the goods and the identity of the goods cleared from the factory of the manufacturer. He submits that the delay was only nominal i.e. 24 days. He submits that similar case came up before the Tribunal in the case of Godrej Foods Limited Vs. CCE reported in 2001 (133) ELT 81 wherein the larger bench in para 9 of its order held as under :-

"It is admitted fact that the goods removed from the factory of the appellants were received back in their factory after expiry of 60 days as provided under Rule 57F (4) and they had applied to the Asst. Commissioner for extention of period. Their request was rejected only on the ground that they had applied after the expiry of 60 day