Full Judgment
2. Learned DR submits that the delay has not been explained. The appellants have not filed any time chart nor it has been stated as to at what stage the delay took place. He submits that as the delay has not been explained, the COD is required to be rejected. Learned advocate at this stage points out about the filing of additional affidavit on 22nd June 2005. The same was called from the Registry.
Even in this additional affidavit, no reasons have been given except to reiterate the earlier reasons.
3. On a careful consideration, we notice that appellants have not explained the enormous delay which has been caused in filing the appeal. The reason given is not sufficient in the light of the Apex Court Judgment rendered in the case of UOI v. Tata Yokogawa 1999 (38) ELT 739 wherein it has been held that the delay in processing the files is not sufficient cause for condoning the delay. As the delay is enormous and no sufficient reasons has been given, therefore, the delay is patent on record. The delay cannot be condoned. The COD is dismissed. The stay application and appeals are also dismissed on time bar.