Petitioners are manufacturers of M.S. Ingots and non alleged steel. They are assessees under the Central Excise Act and the Rules and are clearing goods after payment of duty. Petitioners are presently aggrieved by the rejection of their appeal Nos. 305/2003 CE and 306/2003 CE by the Commissioner of Central Excise (Appeals), Kochi by order dated 5.11.2003 (Ext.P13). The said appeals were rejected by the 1st respondent on the ground that appeals are belated. The 1st respondent has noted that the appeals were filed on 27.10.2003 while the petitioners have received the impugned orders on 9.4.2002. The petitioners had stated that these appeals were sent by post under certificate of posting on 22.6.2002 and therefore the appeals should be treated as having been filed within time. The petitioners had also enclosed a copy of the certificate of posting issued by the post office. The 1st respondent observed that there is no dispute about the fact that the petitioners had sent the memorandum of appeals against the impugned orders by post and through certificate of posting on 22.6.2002 and that the date on which the appeals were sent by post falls within the condonable period unde