TMI Blog2009 (9) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... s application was filed by M/s. Lombard North Central PLC through their authorised representative. The prayer is to allow them to intervene in appeal No. C/1071/08 filed by Mr. Abdul Hassan Mohamed Khan. It is submitted by the counsel for the applicant that, though they are not aggrieved by the order passed by the Commissioner (impugned in the said appeal), the pendency of the appeal is detrimenta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicant as respondent in his appeal inasmuch as there is no conflict of interest between him and the applicant. The importer has challenged only the penalty imposed on him by the Commissioner. We have heard learned DR as well, who reiterates the facts of this case and leaves the matter to the Bench for our decision. 2. After considering the submissions, we are of the view that the applicant shou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent in the department s appeal No. C/1205/08. Having regard to the observations made by the Bench in order dated 19-2-2009, we direct both the appeals to be posted to 27-10-2009 for final hearing. The additional respondent is directed to apply for, and obtain, certified copies of the interim orders so far passed by the Bench in the department s appeal. (Pronounced in Court) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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