2004 (11) TMI 249

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..... 4-12-1998. The impugned order was received by the appellants on 15-12-1998 and the appeal was filed on 26-04-2004, with a delay of 1883 days. The present application seeks condonation of this delay. 2. The appellants are steel re-rollers, who were working under the Compounded Levy Scheme ("CLS" for short) under Section 3A of the Central Excise Act during the material period. Under that scheme, t .....

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..... No. E/225/2002) is pending. It was during the course of proceedings of the said appeal that it struck the party that, without challenging the Commissioner's order determining annual capacity of production, it was useless to pursue an appeal against the demand of duty based on the said order. This realisation led the party to the filing of the captioned appeal with the present application. 3. Ld. .....

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..... s by one Shri K.R. Kannan claiming to be the Proprietor of the appellant-concern, whereas the appeal has been filed by one Shri K. Rajesh, as Proprietor of M/s. Sree Lakshmi Steel Re-Rolling Mills (appellants). Obviously, the application stands in the name of somebody other than the appellant. This apart, no valid reason whatsoever has been stated for condonation of the delay. The plea of illitera .....

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