(1.) The application for condonation of delay of 70 days in filing the above appeal is allowed having regard to the explanation in the application supported by the affidavit stating that the factory was closed and remain closed till date and that there is no responsible person who could take a decision on the future course of action such as filing appeal before the Tribunal. COD application is allowed. The stay application is posted for hearing on 18 -5 -2004.