ORDER
Jyoti Balasundaram, Vice President
1. These applications for condonation of delay of about 800 days in filing the above appeals arise out of the orders of the Commissioner of Customs (Appeals) Ahmedabad. The delay is explained as due to the applicants winding up their business and starting other business. They stated that records were lying unattended and that the partners rarely visit the place where the business was earlier being carried out of ship breaking.
2. The prayer for condonation is vehemently opposed by Ld. DR; he submits that the ground set out in the application is hardly sufficient for condoning inordinate delay.
3. We are not satisfied with the explanation offered in the above applications. The delay has not been satisfactorily explained. We, therefore dismiss the applications. As a result, stay applications and appeals are dismissed as time barred.