ORDER
S.L. Peeran, Member (J)
1. The Revenue has filed both these appeals with the COD application seeking condonation of delay of 2 years and 2 days. Both these appeals arise from a common OIA No. 1 to 2/2003 dated 06.11.2003. The application does not give any reasons for belated filing of the appeal. It is merely stated that the Chief Commissioner’s office has reviewed the same and directed the Commissioner for filing the appeal. It is stated that the correspondences and replies have caused the delay in filing the appeal.
2. On a careful consideration and after due hearing both sides, we are of the considered opinion that there is patent negligence on the part of the Revenue in belated filing of the appeal. There is no explanation given for consideration. The delay is enormous inasmuch as 2 years and 2 days. The objections taken by the learned Counsel for disposal of the appeal on time bar is required to be upheld. The COD application is dismissed as the appeal has been filed belatedly and there is patent negligence. The reasons cannot be accepted. The COD is rejected. As a consequence, the appeals are also dismissed.