1. The appellant is seeking condonation of delay of 8 days in filing the appeal which happened according to the appellant because the appellant had closed down their business in Bangalore and there was only skeletal staff to attend the work in Bangalore and hence the delay. Since the delay is only of 8 days and explanation given is to satisfactory, the delay is condoned.

2. The facts of the case in brief as explained by the appellant are as under:

The appellant M/s. K. K. Nag Ltd. is engaged in the manufacture of polystyrene products falling under CSH 39231090 and 39211090 of the Central Excise Tariff Act, 1985. The appellant avails credit of duty paid on inputs and capital goods as also credit of service tax paid on input services. The appellant has a job working unit which is housed in premises at No.17, Survey No.122, Jigani Village, Bangalore. The appellant has obtained permission to clear processed finished goods from the job working premises, on payment of duty. The permission was granted by the Assistant Commissioner of Central Excise, Bangalore-III Division, vide his letter C. No.IV/16/18/2006-Tech dated 10.10.2006. This permission was valid up to 31.3.2007. Subsequently