2004 (11) TMI 249

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.... (J)]. - The captioned appeal is against an order of the Commissioner dated 4-12-1998. The impugned order was received by the appellants on 15-12-1998 and the appeal was filed on 26-04-2004, with a delay of 1883 days. The present application seeks condonation of this delay. 2. The appellants are steel re-rollers, who were working under the Compounded Levy Scheme ("CLS" for short) under Section ....

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....issioner (Appeals) was taken in appeal to this Tribunal and the same (Appeal No. E/225/2002) is pending. It was during the course of proceedings of the said appeal that it struck the party that, without challenging the Commissioner's order determining annual capacity of production, it was useless to pursue an appeal against the demand of duty based on the said order. This realisation led the party....

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.... grounds stated in this application. It is also noticed that this application is by one Shri K.R. Kannan claiming to be the Proprietor of the appellant-concern, whereas the appeal has been filed by one Shri K. Rajesh, as Proprietor of M/s. Sree Lakshmi Steel Re-Rolling Mills (appellants). Obviously, the application stands in the name of somebody other than the appellant. This apart, no valid reaso....