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TMI Blog2008 (6) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : S.L. Peeran, Member (J)]. The stay application and the appeal are taken up together for the disposal as per law. The appellants had filed appeal along with COD application for condonation of delay of 26 days in filing the appeal before the Commissioner (Appeals). The Commissioner (Appeals) did not condone the delay. The appellant s contention is that the concerned officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2000 (126) E.L.T. 643 (T)] affirmed by the Apex Court [2001 (127) E.L.T. A49] (v) Bayer Diagnostics India Ltd. v. CCE [2001 (133) E.L.T. 140 (T) (vi) CCE v. Surya Roshini Ltd. [2002 (140) E.L.T. 216 (T)] (vii) Aksh India Ltd. v. CE [2002 (140) E.L.T. 220 (T)] (viii) J.K. Industries Ltd. v. CCE [2003 (156) E.L.T. 437 (T)] (ix) Neelkamal Plastics Ltd. v. CCE [2004 (164) E.L.T. 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (24) E.L.T. 365 (Tribunal)] 3. On a careful consideration of the submissions made by both sides, we find that the appellants have given sufficient reason for condonation of delay of 26 days in filing the appeal. The reason cannot be considered as an irrelevant one. The ratio of the judgments relied on by the learned Counsel applies to the facts of the case. The delay of 26 days in filing the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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