1990 (3) TMI 227

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....K. Prakash Anand, Member (T)]. -  At the outset, we have before us an application for condonation of delay in filing the appeal in this matter, which is on account of the fact that the impugned order-in-appeal being a composite one, only one appeal was filed in the Tribunal. This appeal was within time limit. Appellant was required, however, to submit another appeal by the Registrar, CEGAT. ....

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..... Both sides agreed before us that the issue is covered against revenue by earlier decisions which include; (1) Bombay High Court decision in the case of Rakesh Enterprises and Another v. Union of India & Another [1986 (26) E.L.T. 906] (2) Bombay High Court decision in the case of Kumar Prabhulal Shah and Others v. Union of India and Others [1987 (28) E.L.T. 193]. (3) Tribunal's decision in the....