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2017 (2) TMI 760 - AT - Central ExciseMaintainability of appeal - condonation of delay - Held that: - issue is related to only two parties i.e. M/s. Metro Shoes Ltd. and M/s. Metro Shoes, therefore, appeals lie only against these two parties - Revenue has no authority to file any appeal against the persons other than M/s. Metro Shoes Ltd. and M/s. Metro Shoes, therefore appeals filed in respect of above eight persons are not maintainable. As regard the COD Applications of M/s. Metro Shoes, since main appeal of M/s. Metro Shoes Ltd. was filed in time, this appeal of M/s. Metro Shoes being supplementary appeal, COD application can be allowed. Other appeals dismissed being not maintainable.
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