M.M.Kumar, J.

1. This petition filed under Article 226 of the Constitution prays for quashing order dated 2-9-2003 (Annexure P.7) passed by the Commissioner Central Excise (Appeals) Delhi-III, Udyog Minar Vanijya Nikunj Udyog Vihar, Phase V, Gurgaon dismissing the appeal filed by the petitioner by opining that it was barred by time. A further prayer has also been made directing the Commissioner (Appeals) - respondent no. 3 to decide the appeal on merits after considering the prayer of the petitioner for condoning the delay in filing of appeal.

2. Brief facts of the case are that the petitioner was served with a show cause notice dated 13-3-2001 and a duty of Rs. 17,49,068/- for the assessment years 1995-96 and 1996-97 was claimed. It was alleged that production of Sulphuric Acid and Alum Ferric falling under Chapter 28 of the Schedule to the Central Excise Act, 1985 has been suppressed by the petitioner. The basis of the charge was a comparative study of the figure of production reported in Schedule #28;O#29; attached to the balance sheet for the years 1995-96 and 1996-97 vis-a-vis the production reported in the statutory records maintained by the petitioner. The Chairman o