2000 (3) TMI 150

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..... er-in-appeal dt. 2/3-8-1999 passed by Commissioner (Appeals), Bhopal in which he has allowed the appeal of M/s. J.K. Industries against the Order-in-Original dated 6-11-1996 passed by the Additional Commissioner, Central Excise, Bhopal. The adjudicating authority in his order had confirmed a demand of Rs. 2,88,355.00 and imposed a penalty of Rs. 25,000/- on the respondents for allegedly taking ina .....

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..... ecial Bench decision in the case of M/s. Jawahar Mills Ltd. In the calendar 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 Commissioner, Coimbatore that no appeal was filed against the said CEGAT .....

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

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