COMMISSIONER OF CENTRAL EXCISE Vs. KOPRAN LTD.

JUDGEMENT

(1.) THE revenue seeks condonation of delay in preferring the above appeal. The grounds for the delay are explained as delay in obtaining various documents/records and connected papers from Divisional Office/Range Office which as a result, delayed the processing of the file. We find that the only papers that have been filed are the adjudication order and the impugned order in appeal. The office of the Assistant Collector is situated at Belapur as well as the office of the Commissioner (Appeals) and in the same premises. In similar situation in more than one case the Tribunal had held that no ground for condonation has been made out. We also note that the authorisation for filing of the appeals states that the appeal has been filed within the statutory period of three months as required under Section 35E(1) of the Central Excise Act, 1944, and yet an application for condonation which is necessary is being filed. This would show how the mind of the Commissioner has been applied to the case. No ground for condonation is made out and we dismiss the COD application, as a result the appeal is dismissed as time barred.