ORDER
1. This appeal of the company contains an application for condonation of delay of about 20 months. The impugned order was communicated to the applicant on 29/12/1998. The appeal has been filed on 29/11/2000.
2. The reason for condoning the delay given in the application is that the Director had lost faith in the system and that therefore even when the appeal was kept ready he did not file it. He has given another technical ground, his interpretation of what should constitute manufacture. The law that mere assembly of peripherals constitutes manufacture of a computer system has already been laid down. In terms of Section 35 (B) of the Central Excise Act, 1944 the appeal must be filed within time. the Tribunal has the power to condone the delay where it is satisfied that the appellant was prevented from filing the appeal by existence of a sufficient cause. Simpley put, if there were sufficient difficulties in the filing of the appeal during the time limit specified the Tribunal could consider the condonation of delay. But the grounds as given by the present applicant not fall into sufficient cause. With regret I dismiss the application for condonation of delay.
3. Consequently, their appeal and the application for stay also stand dismissed.