ORDER
K.K. Usha J. (President)
1. This is an application filed by the Revenue to condone the delay of 5 months 29 days in filing Appeals E/1670-1671/2003-NB(A). It is seen that initially the application as contemplated under Sub-section (4) of Section 35E of the Central Excise Act, 1944 was made in time. But since two separate applications were not made in respect of the two assessees against a common order dated 28-9-2001 passed by the adjudicating authority, registry took objection. Thereafter, the appellant filed two separate applications which were beyond the time prescribed under Sub-section (4). It is Explanation (2) to Rule 6A of the CEGAT (Procedure) Rules, 1982 which provides for separate appeal. Explanation (2) reads as follows :
“In case an impugned order is in respect of more than one persons, each aggrieved person will be required to file a separate appeal (and common appeals or joint appeals shall not be entertained).”
2. When the Commissioner of Customs and Central Excise is the appellant we do not think it is necessary that two separate appeals need be filed by him even though the respondents are different assessees. Going by the date of the initial application there is no delay. Under these circumstances we hold that the COD is
unnecessary and it is therefore dismissed. Appeals are heard along with connected matters.