1999 (9) TMI 164

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..... yoti Balasundaram, Member (J)]. The impugned order passed by the Commissioner of Central Excise, Jaipur was communicated to the appellants on 9-2-1998. The appeal against that order has been filed in the Tribunal on 5-7-1999 and hence there is a delay of 393 days in filing of appeal. The applicants seek to explain the delay by stating that there is no preamble to the impugned order and they .....

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..... We have carefully considered the submissions of both the sides and perused of the contents of the COD application. We are of the view that sufficient explanation for condonation of delay has not been putforth by the applicants. It was incumbent upon them to have filed the appeal against the determination of the ACP if they were aggrieved by such determination. The order of determination also nowh .....

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