CCE Vs. PROPHYLA BIOLOGICAL PVT. LTD.

JUDGEMENT

(1.) THE revenue seeks condonation of delay of approximately 14 days 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 and 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 is the same premises. In similar situation in more than one case the Tribunal has 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.