1. The appeal is listed on second stay application, however, learned counsel for the assessee submits that stay application has become in-fructuous as the entire amount has been recovered by auction of the property of the assessee. The prayer is made to hear and decide the appeal on its merit.

2. In view of aforesaid, second stay application is dismissed as rendered in-fructuous.

3. With consent of the parties, appeal is heard finally.

4. Learned counsel for the assessee submits that the order against which appeal was preferred before the Tribunal had not been served on the appellant-assessee yet the application for condonation of delay was dismissed. The appellant was not aware of the order. He thus gave information about his address for sending copy of the order. The copy of the order was sent through registered post but not served and there is no proof about its service on the appellant. The delay in filing appeal before the Tribunal was required to be considered in the light of the aforesaid and Section 37C(1) of the Central Excise Act, 1944 (for short ‘the Act of 1944’). The appeal preferred by the appellant along with application for condonation of delay was dismissed by