2008 (2) TMI 361

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....the Appellant. Ms. Aparna H, Advocate, for the Respondent. [Order]  - This application for restoration of appeal is filed by the revenue against the order of the Tribunal dated 2-7-2007 [2007 (217) E.L.T. 269 (Tri.)], which dismissed the appeal filed by the revenue as non-maintainable. 2. Tribunal vide order dated 2-7-2007 dismissed the appeal as filed by the revenue, on the groun....

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....ntral Excise, Belapur and Commissioner of Central Excise. Raigad. It is his submission that the judgment relied upon, the Tribunal in the case of Maikkal Fibres Ltd. (supra), has also clearly held that the revenue having filed fresh authorization and if there is any delay in filing the such authorization is condonable. 4. Ld. Counsel on the other hand would argue that the subsequent authorizati....