https://www.taxtmi.com/caselaws?id=109446 Delayed departmental appeals could not be treated as supplementary appeals where the original appeal was confined to one noticee and did not cover the directors later sought to be impleaded. Section 35E(4) of the Central Excise Act and Rule 6A of the CEGAT Procedure Rules did not help the Revenue because the earlier filing was not a composite appeal against all noticees. In the absence of sufficient cause for the inordinate delay, condonation was refused and the later appeals were held time-barred. en-us Wed, 05 Mar 2003 00:00:00 +0530 Tue, 10 Apr 2012 12:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109446 Delayed departmental appeals could not be treated as supplementary appeals where the original appeal was confined to one noticee and did not cover the directors later sought to be impleaded. Section 35E(4) of the Central Excise Act and Rule 6A of the CEGAT Procedure Rules did not help the Revenue because the earlier filing was not a composite appeal against all noticees. In the absence of sufficient cause for the inordinate delay, condonation was refused and the later appeals were held time-barred. Case-Laws Central Excise Wed, 05 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109446