2012 (8) TMI 2

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ate   Per: S.S. Kang   1. Revenue filed these applications for condonation of delay in filing the appeals. 2. The adjudication order was passed on 31.5.2001 and the Board reviewed the order in respect of M/s Eagle Engineering Works and Revenue filed an appeal against M/s Eagle Engineering Works. The Tribunal vide Order dated 25.05.2008 declined to condone the delay in the appeal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on any independent application of mind insofar as the other Respondents are concerned. In our opinion, therefore, on this count itself, the appeals filed are not maintainable and, consequently, the question of delay would also have not arisen. 5. We make it clear that in the event the Board grants permission to prefer an appeal, then the dismissal of the condonation of delay application will no....