2000 (4) TMI 309

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..... [Order]. These COD applications and appeals are filed by the Commissioner of Central Excise, Indore. These appeals are against Order-in-Appeal dated 19-5-1999 passed by Commissioner (Appeals), Bhopal in which he has allowed the appeal of M/s. National Steel Industries Ltd., Dhar (M.P.) against the Order-in-Original dated 30-9-1997 passed by the Additional Commissioner of Central Excise, Ind .....

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..... L.T. 47. Consequently they were directed to file appeals along with Condonation of Delay applications against all such decisions where appellate authority had followed CEGAT's special Bench decision in case of M/s. Jawahar Mills Ltd. In the calendar of events filed by the Commissioner it is stated that since 13-7-99 they were in correspondence with Commissioner, Coimbatore to ascertain whether the .....

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..... issioner (Appeals) has nowhere followed the said decision of the CEGAT. Besides, the appellants, on due consideration had accepted the Order-in-Appeal on 18-8-1999 and had decided to not to file the appeal against this order. The subsequent instructions from the Board to file appeals in all such matters with COD application cannot be considered to be the sufficient cause for not presenting the app .....

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