2006 (6) TMI 333

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....hri B.L. Meena, SDR, for the Respondent. [Order per : P.G. Chacko , Member (J)]. - There are two applications of the appellants before us, one seeking condonation of the delay of their appeal and the other for waiver of predeposit and stay of recovery in respect of duty and penalty amounts. The appeal is against an order passed by the Commissioner of Customs (Appeals). The impugned order was....

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....ERN", signed by Advocate Shri S. Sivakumar and Advocate Shri V.S. Srikrishnan. Even these "Certificates", which seek to salvage the above appeal, do not contain specific mention of the impugned order. In these circumstances, we are unable to accept the reliance placed by ld. Counsel on the Calcutta High Court's judgment in Bengal Rolling Mills Ltd. v. CEGAT [2004 (168) E.L.T. 441 (Cal.)], wherein ....