Commissioner of Central Excise Vs. M/S Alkyl Amines Chemicals Ltd.

1. the department seeks condonation of delay of 10 days in filing of the above appeal. the reason given is that there was delay in obtaining various documents/records and connected papers from divisional office/range office and as a result delayed the processing of the file.although, normally, the bench may not have declined to condone the delay considering the period thereof, in the present case, we find that only copies of the impugned order and the order-in-original have been filed and the commissioner's office as well as the divisional office are situated in the same division viz, belapur.2. on an earlier occasion, the delay on the same ground has not been condoned as seen from the orders in the case of commissioner of central excise, mumbai. vii vs. m/s. neelikon food dyes & chemicals ltd. (appeals no. e/1177/01-mum and cce, mumbai. vii vs. m/s.mahalaxmi seamless ltd. (appeal no. e/1333/2001-mum). following the ratio of the above orders on cod applications and appeals, we reject the cod application. the appeal is also thus dismissed.