JUDGMENT - DAGA V.C., J.:---The source of this petition is the order dated 16-10-2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal (W.R. Bench), Mumbai (CEGAT for short) respondent No. 2, confirming the order passed by the Commissioner of Customs (Appeals), Mumbai respondent No. 3 dated 30th October 2001, refusing to condone delay in presenting the appeal against the order in original passed by the respondent No. 4, dated 18th February 1999, said to have been received on 20th March 2003.

The Facts :

2. The factual score depicts that on 1st August, 1994, the Central Excise Department issued a show cause notice to the 1st petitioners calling upon them to show cause; why duty amount of Rs. 4,80,788.00 should not be recovered from them on account of change in classification of the items manufactured by it as well as why the seized goods should not be confiscated. Further, petitioner Nos. 1 and 2 were also called upon to show cause why penalty should not be imposed upon them under Rules 173-Q and 209-A of the Central Excise Rules, 1944. The petitioners filed their reply to the show cause notice on 18th February, 1999. The respondent No. 4 after due enquiry confirmed

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