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2018 (12) TMI 1632 - CESTAT CHENNAIMis-interpretation of case law - power of Commissioner (Appeals) to condone delay - Held that:- The Revenue has misinterpreted the ratio of Hon’ble Supreme Court judgment in Thakker Shipping P. Ltd. [2012 (11) TMI 39 - SUPREME COURT]. The said judgment relates to powers of condonation of delay of appeals filed before the Tribunal - To extrapolate that ratio of the judgement to condonation of delay or otherwise by Commissioner (Appeals) is not correct in law. In the circumstances, no merit is found in the appeals filed by the Revenue on this score - appeal dismissed - decided against Revenue.
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