[Order per : Jyoti Balasundaram, Member (J)]. - The reason set out in the application for condonation of delay of 251 days in preferring the above appeal against order of the Commissioner of Central Excise, Mumbai by which a duty demand of approximately Rs. 26 lakhs and penalty of equal amount has been confirmed against the assessees, is that the factory was under lockout; that there was nobody to follow up the matter of sending the copy of the impugned order which was admittedly received in the factory, for processing and filing of the above appeal.
2. The prayer for condonation is opposed by the learned SDR who points out that even after the receipt of the impugned order the assessees waited for a period of almost 10 months to move the Hon’ble High Court, which subsequently dismissed the writ petition with liberty to the assessees to move the appellate forum.
3. We have carefully considered the rival submissions. In view of the explanation offered by the assessees and noting that no one has benefited in delaying the proceedings and losing the chance of agitating the matter further before a higher appellate authority, we condone the delay in preferring the above appeal.
4. The COD application is hereby allowed.