- (1.)The petitioner herein has approached this Court to impugn the order of the Tribunal [2008 (232) E.L.T. 647 (Tri. - Mumbai)] whereby the application for condonation of delay in preferring the appeal before the Tribunal had been rejected.
(2.)The petitioner had preferred an appeal against M/s. Eagle Engineering Works. Thereafter, according to the learned Counsel, on an opinion expressed by the Tribunal, they had preferred three other appeals which were much beyond the period of limitation. They applied for condonation of delay and that was rejected. In the light of that, the present three petitions were filed.
(3.)On behalf of the Respondents, the learned Counsel has raised an objection that the Board had granted permission only to prefer an appeal insofar as M/s. Eagle Engineering Works, Satara, is concerned. The subject which the Board considered was "the case of M/s. Eagle Engineering Works, Satara." We had also called for the original record. We find that permission granted by the Board is in terms of what was proposed by the revenue in the case of M/s. Eagle Engineering Works.