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TMI Blog2008 (2) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate, 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 ground that the authorization, which was requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 authorization after the dismissal of appeal has no valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se the authorization was not proper and legal at the time of filing the appeal. Any subsequent authorization after the appeal has been dismissed has no value. In view of this I dismiss the MA filed by the revenue". 6. Reading the ratio as laid down by the Tribunal in the case of Johny Choudhury, I find that the application filed by the revenue is devoid of any merits and the same is liable to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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