ORDER
J.H. Joglekar, Member (T)
1. The Revenue seeks condonation of delay in preferring the above appeal. The grounds for the delay are explained as delay in obtaining various documents/records and connected papers from Divisional Office/Range Office which delayed the processing of the file. Shortage of staff and annual transfers are also pleaded as grounds. We find that the only papers that have been filed are the adjudication order and the impugned order in appeal. The office of the Assistant Collector is situated at Belapur and the office of the Commissioner is in the same premises. The other grounds made are equally flimsy. In similar situation in more than one case the Tribunal had held that no ground for condonation has been made out. No valid ground for condonation is made out and we dismiss the COD application. As a result the appeal is dismissed as time barred.