2014 (2) TMI 613

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....DGEMENT Per. Archana Wadhwa :- The prayer in the application is to condone the delay of 30 days (though mentioned as 60 days in the COD application). It is seen that the impugned order was passed by Commissioner (Appeals) on 14/3/11 and received by the applicant on 5/4/11. The normal period of limitation to file the appeal expired on or around 5th July, 2011, whereas the appeals stand filed on 4....

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....ellaneous application is for continuation of the proceedings by the present applicant who is legal heir of Shri Brahmadeen Dwivedi in terms of Rule 22 of CESTAT Procedural Rules, 1982 in as much as Shri Brahmadeen Dwivedi had expired. We allow the present miscellaneous application. As regards stay petition, we find that the total duty involved in both the cases is Rs. 4,88,372/- alongwith penalty ....