Per P.G. Chacko :

Both the captioned appeal and the appellants' application for condonation of delay (COD) have arisen for consideration together pursuant to Bench order dated 10.5.99.

2. The captioned appeal had been filed before the Tribunal's West Regional Bench (WRB) on 17/19.11.92. A stay application had also been filed alongwith the appeal. The appeal was against the order of the Additional Collector of Central Excise dated 31.3.92, which was received by the party on 6.6.92. Though there was a delay in the filing of the appeal, no COD application had been filed at that time. The WRB of the Tribunal, however, considered the stay application and granted waiver of pre-deposit and stay of recovery as per its order dated 2.3.93. During the interregnum between the date of filing of the appeal with stay application and the date of passing of the stay order, a question had arisen as to whether appeals (like the captioned one) filed against the adjudicatory orders of Additional Collectors of Customs and Central Excise passed before 14.5.92 (the date on which the Finance Act, 1992 came into force) were maintainable before the Tribunal. This question was settled by the WRB as per Mis