( 1 ) ALL these petitions challenge the constitutional validity of the proviso to sub-section (1) of Section 35 of the Central Excise Act, 1944 ("the Act" for short) in so far as it provides that the power of the Commissioner (Appeals) to condone the delay in filing the appeal beyond the period of 60 days is confined to delay for a further period of 30 days only.

( 2 ) IN Special Civil Application No. 4973 of 2006, the Deputy Commissioner of Central Excise and Customs, Division I, Ankleshwar passed order dated 26. 6. 2002 confirming the demand of excise duty to the tune of Rs. 19,01,364/- with interest at the appropriate rate in terms of Section 11ab of the Act and also imposing penalty of Rs. 5,00,000/- on the petitioner Company in terms of erstwhile Rule 173q (1) of the Central Excise Rules, 1944. The petitioner preferred an appeal against the said order before the Commissioner (Appeals), Central Excise and Customs, Vadodara on 11/2/2003 alongwith an application for condoning the delay. The petitioner contended that although the impugned order was handed over by the Superintendent, Central Excise to their consultant in July, 2002, the same was not handed over to the