( 1 ) HEARD learned Senior Advocate, shri K. S. Nanavati for the petitioners and shri Jitendra Malkan, learned Standing counsel for the respondents.

( 2 ) THE petitioner No. 1 is Reliance industries Ltd. and petitioner No. 2 is its deputy General Manager. By way of this petition, the petitioners have prayed that impugned order dated 23. 11. 2000 (Annexure- g) passed by the Customs, Excise and (Gold) Control Appellate Tribunal, West regional Bench, Mumbai (for short "cegat") dismissing Application No. E/cod/ 242/2000 for condonation of delay in Appeal no. E/1254/2000 and consequence thereof dismissing appeal, be quashed and set aside.

( 3 ) THE Commissioner (Appeals) by his impugned order, dated 30. 11. 1997 (Annexure-D) disposed of in all, 27 appeals filed by the petitioner-Reliance Industries ltd. relating to eligibility of certain inputs in the MODVAT Scheme by observing that"in view, of above, I hold that Ammonia, propylene, Trisodium Phosphate, Liquid nitrogen Code IOC, Feron, Nitrogen gas, dowtherm, Methylene Chloride, Lithium bromide, Octyl Alcohol are eligible for modvat credit. Accordingly benefit of modvat credit is to be extended to these inputs. However