1999 (1) TMI 247

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.... Shri T. Vinod Kumar, Advocate, for the Respondents. [Order per : V.K. Ashtana, Member (T)]. - This is an application for condonation of delay of 27 days for consideration of this Revenue appeal against Order-in-Appeal No. 19/98 (H-III) C.E., dated 24-4-1998 passed by the Commissioner (Appeals). 2. Heard Shri S. Kannan, learned JDR who submits that the delay was because the order of ....

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....nion Carbide India Ltd. as reported in 1996 (86) E.L.T. 613 (Tribunal), which is a decision of the larger Bench, it has been held that felts, Phospher bronze, stainless steel wire cloth and wire mesh and dandy cloths used as parts in machine or machinery are eligible inputs under Rule 57A as they are not included by virtue of Clause (i) of Explanation to this Rule. He further submits that a simila....

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....ws of other Commissionerates on the merits of the case before authorising the review leading to the filing of the appeal. We feel that this is sufficient cause and therefore condone the delay of 27 days. We also find that there is a stay application of Revenue seeking stay of the operation of the Order-in-Appeal impugned. Since the issue lies on a short compass and is already covered by decision c....