2000 (3) TMI 132

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..... d 7-7-1999 passed by Commissioner (Appeals), Bhopal in which he has allowed the appeal of M/s. Navin Chemical Enterprises, Dewas against the Orders-in-Original dated 19-12-1997 passed by the Additional Commissioner of Central Excise, Indore. The adjudicating authority in his order had confirmed a demand of Rs. 3,97,787/- and had imposed a penalty of Rs. 70,000/- on the respondents for allegedly ta .....

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..... sions where appellate authority had followed CEGAT's special Bench decision in case of M/s. Jawahar Mills Ltd. In the calender of events filed by the Commissioner it is stated that since 13-7-1999 they were in correspondence with Commissioner, Coimbatore to ascertain whether the CEGAT order in Jawahar Mills case was appealed against or not. On 2-8-1999 a FAX was received from them that no appeal w .....

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..... had decided not to file the appeal against this order. The subsequent instructions from the Board to file appeals in all such matters with COD applications cannot be considered to be the sufficient cause for not presenting the appeals within the specified period meriting the condonation of delay for a matter already closed on merits. I, therefore, see no force in this application and the same is a .....

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