2005 (2) TMI 142 - SCH - Central Excise

Supreme Court allows appeal due to delay, appellant can raise new issues in future proceedings

The Supreme Court of India in 2005 condoned the delay in the case and allowed the appeal, as the Commissioner of Appeals had already granted relief to the ... Supreme Court after condoning delay disposed of appeal where Tribunal held that since Commissioner of Appeals had allowed the appeal of the appellant herein, the appellant has no grievance to agitate before the Tribunal, on this sole ground the appeal has been disposed of by the Tribunal without going into any other question. If the appellant is aggrieved by any other issue which is not considered by the Tribunal in the impugned order, it is open to the appellant to, agitate the same, as and when the cause of action arises therefor. The Supreme Court of India in 2005 condoned the delay in a case where the Tribunal disposed of an appeal because the Commissioner of Appeals had already allowed the appellant's appeal. The appellant can raise any other issues not considered by the Tribunal in the future when necessary.