Final excise adjudication orders are immediately appealable; pending writ petitions do not excuse a long, unexplained delay.

A final order determining annual capacity of production under the Central Excise framework was treated as immediately appealable under Section 35B, and the use of the expression "without prejudice" did not prevent finality. Pending writ petitions challenging the validity of the underlying rules did not suspend the duty to appeal against that order, and there was no basis to wait and challenge it later in proceedings arising from demand notices. As the delay of more than six years remained unexplained, sufficient cause for condonation was not established.

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Issues: Whether the appellant had shown sufficient cause for condonation of a delay of 2376 days in filing the appeal against the order finalising annual capacity of production.

Analysis: The explanation based on the expression "without prejudice" in the impugned order was rejected. The order was held to be a final order of determination of annual capacity of production and was appealable under Section 35B of the Central Excise Act. The pendency of writ petitions challenging the validity of Rule 5 of the Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 did not postpone the finality of the Commissioner's order. The Court also held that there was no legal basis for the contention that the order could be challenged at any stage during proceedings arising from demand notices. The delay of more than six years remained wholly unexplained, and the cited precedents did not assist the appellant on the facts.

Conclusion: The appellant failed to establish sufficient cause for condonation of delay. The application for condonation of delay was rejected, and the appeal stood dismissed.

Ratio Decidendi: A final excise adjudication order is immediately appealable, and a long delay in challenging it cannot be condoned on the basis of pending writ proceedings or the mere use of the expression "without prejudice" where no satisfactory explanation for the delay is shown.

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