https://www.taxtmi.com/caselaws?id=48418 The High Court dismissed the petitioner's appeal challenging the Tribunal's rejection of condonation of delay in appealing against M/s. Eagle Engineering Works. The Court found that the permission granted by the Board was specific to M/s. Eagle Engineering Works, making appeals against other respondents not maintainable. The Court clarified that if the Board grants permission for other respondents, the condonation of delay application could be refiled. The importance of specific permissions for appeals and independent consideration for each respondent was emphasized for maintainability and condonation of delay applications under Section 35E(3) of the Central Excise Act, 1944. en-us Tue, 05 May 2009 00:00:00 +0530 Wed, 04 Aug 2010 13:40:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48418 The High Court dismissed the petitioner's appeal challenging the Tribunal's rejection of condonation of delay in appealing against M/s. Eagle Engineering Works. The Court found that the permission granted by the Board was specific to M/s. Eagle Engineering Works, making appeals against other respondents not maintainable. The Court clarified that if the Board grants permission for other respondents, the condonation of delay application could be refiled. The importance of specific permissions for appeals and independent consideration for each respondent was emphasized for maintainability and condonation of delay applications under Section 35E(3) of the Central Excise Act, 1944. Case-Laws Central Excise Tue, 05 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48418