2005 (2) TMI 142 - SCH - Central Excise

Supreme Court after condoning delay disposed of appeal where Tribunal held that since Commissioner of Appeals had allowed the appeal of the appellant herein the appellant has no grievance to agitate before the Tribunal on this sole ground the appeal has been disposed of by the Tribunal without going into any other question. If the appellant is aggrieved by any other issue which is not considered by the Tribunal in the impugned order it is open to the appellant to agitate the same as and when the cause of action arises therefor.

Summary

The Supreme Court of India in 2005 condoned the delay in a case where the Tribunal disposed of an appeal because the Commissioner of Appeals had already allowed the appellant's appeal. The appellant can raise any other issues not considered by the Tribunal in the future when necessary.