=1= IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CENTRAL CENTRAL CENTRAL EXCISE EXCISE EXCISE APPEAL NO.151 OF 2008 APPEAL NO.151 OF 2008 APPEAL NO.151 OF 2008 The Commissioner of Central Excise, Pune II, Pune 411 001 ...Appellant v/s M/s Jath Taluka Shetkari Sahakari Sakhar Karkhana Ltd., Sangli 416 404 ...Respondents Mr Y.R. Mishra with Mr S.D. Bhosale for Appellant. Mr K.S. Bapat i/b Mr S.S. Mutalik for Respondents. CORAM CORAM CORAM : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. DATE DATE DATE : 10TH SEPTEMBER 2008 10TH SEPTEMBER 2008 10TH SEPTEMBER 2008 =2= P.C.- 1. Admit on the following question of law :- "(c) Whether in the fact and circumstances of the case, the Customs Excise Service Tax Appellate Tribunal (CESTAT) was right in law and in fact of the circumstances to hold that the delay in filing the declaration under Rule 1944457(t)I of the Central Excise Rule can be condoned ? . There is an order of the Tribunal which shows that the issue of delay in filing appeal is considered by the Tribunal in earlier order dated 14th April 2005 while remanding the matter back. That order was accepted by the Department and was not challenged. Hence the question of law does not arise. Appeal is rejected. . Parties to act on the copy of this order duly authenticated by the Associate / Private Secretary of the Court. . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)