2006 (12) TMI 400 - AT - Central Excise

Summary

The appeal filed by the Revenue against the impugned order was dismissed by the Tribunal as not maintainable due to being filed by an unauthorized officer. A fresh appeal with an application for condonation of delay was filed, but it was rejected based on precedents stating that once an order becomes final, any fresh appeals against the same order are not entertainable. Therefore, the COD applications and appeals were rejected.