Hon’ble Ashok Bhushan, J.—The Central Excise Appeal Defective No. 402 of 2005 has been heard alongwith Central Excise Reference No. 11 of 2004. Central Excise Reference No. 11 of 2004 arose out of Central Excise Reference Application Defective No. 11 of 2001 which case was directed to be listed alongwith Central Excise Reference No. 11 of 2004 by order dated 8th November, 2010. The above central excise appeal as well as central excise reference and central excise reference application are being decided by this common judgment.

2. We have heard Sri S.P. Kesarwani, learned counsel appearing for the department and Sri V.K. Upadhya, Senior Advocate, assisted by Sri Ritvik Upadhya for M/s Eco Products India Pvt. Ltd. (hereinafter referred to as the assessee).

3. There is delay of 99 days in filing the Central Excise Appeal Defective No. 402 of 2005 for condonation of which Civil Misc. (Delay Condonation) Application No. 249294 of 2005 has been filed by the appellant, which is supported by affidavit of D.S. Chaubey.

4. In the affidavit filed in support of the application for condonation of delay, it has been stated that on 24th May, 2005 the papers with the instruction for filing