TaxTMI 
TaxTMI 
2007 (11) TMI 544
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.... for the Appellant. Shri K. Sambi Reddi, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - By this application for condonation of delay, the applicant is seeking condonation of 214 days in filing this appeal. The reason furnished in the application for condonation is that there was bona fide belief that another appeal need not be filed once the main appeal has bee....
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....cel Enterprises v. CCE - 2000 (126) E.L.T. 674 (T) and CC v. Toshniwal Bros. (Bombay) P. Ltd. - 2001 (133) E.L.T. 208 (T). 3. The Commissioner has filed a detailed reply opposing the prayer for condonation of the delay. It is submitted that the main party is independent of the appellant and therefore, the appellant's appeal cannot be considered as a supplementary appeal. It is also submitt....
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....sposed of long before this appeal has been filed and therefore, the plea taken by the appellant that the main appeal has been filed in time and this appeal is to be considered as a supplementary appeal is not accepted in the light of ratio of Tribunal's rulings rendered in the case of CCE, Delhi v. Starwire India Ltd. (supra) and CC v. Bharat Bhushan Agarwal (supra) relied by the Revenue. As can b....