2012 (6) TMI 416

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....sp; 1. The prayer in the application is to condone the delay of 985 days in filing the present appeals.   2. Elaborating on his arguments Shri R.L. Thapali, learned Advocate appearing for the appellants submits that the impugned order was passed by the Commissioner of Customs ICD Delhi on 31.3.08 confirming demand of duty against M/s Sheel Chand Industries which is a partnership firm of....

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....on "appellants', indicating thereby that the appeal was filed on behalf of all the three appellants.   2. Learned Advocate further claries that the Joint appeal was filed by the Advocate handling the matter at the relevant time, However, when the appellant approached the present Advocate, he was advised by the Counsel to file two separate appeals as per the procedure of the CESTAT. and tha....

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....uch, we are of the view that the first appeal filed well within the period of limitation was on account of all the three applicants.   5. In as much as the main appeal was filed well within the limitation period of 3 months, the present two appeals filed by the partners are required to be treated as supplementary appeals and the delay in filing the same is required to be condoned. We order....