2021 (2) TMI 301

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....CE SOUMITRA SAIKIA Advocate for the Petitioner : MS. M.L. Gope Advocate for the Respondent : SC, Central Excise   ORDER   (N. Kotiswar Singh, J.) Heard Ms. N. Hawelia, learned counsel for the appellant. Also heard Mr. S.C. Keyal, learned Standing Counsel, Central Excise. 2. The present appeal has been preferred against the order dated 22.03.2018 by which the learned Customs, Centra....

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.... whereby the Appellate Tribunal condoned the delay in respect of an application filed by another aggrieved party by the same impugned order, namely, M/s. Sarvopari Impex Pvt. Ltd. A copy of the said application filed by M/s. Sarvopari Impex Pvt. Ltd has been also placed before us and shown to Mr. Keyal. 5. We notice that almost similar grounds were taken for condoning the delay in the application....