PRAGATI FOUNDERS, BELGAUM Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) These are three appeals filed by the appellant with reference to the respective impugned orders, passed by the Commissioner of Central Excise, Bangalore.

(2.) At the outset, it was pointed out by the Departmental Representative that there was an inordinate delay in filing the appeals before the Commissioner (Appeals). Commissioner (Appeals) has dismissed these appeals as barred by time. The Counsel appearing for the appellant submitted that the delay has been condoned by the Tribunal.

(3.) Smt. Radha Arun, appearing for the revenue submitted that there was delay in filing the appeal before the Tribunal and that has been condoned as per misc order no. 432/99 dated 9.4.99. But no where it was held that delay before the Commissioner to be condoned. She also drew my attention to the finding portion in para 5 of the impugned order dated 9.9.97, which is as under: