2001 (9) TMI 966

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..... [Order per : P.G. Chacko, Member (J) (Oral)]. After examining the records and hearing both the sides, we are of the view that the appeal itself can be disposed of at this stage after condoning the delay involved in filing thereof. The delay is condoned. 2. The appeal is against the order dated 14-8-2000 passed by the Commissioner (Appeals) in the stay petition in the appeal preferred by t .....

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..... s that provision of law does not enable any assessee or the department to move this Tribunal against an interim order of the adjudicating authority or the appellate authority under the Act. Section 35B only provides for an appeal against the final order passed by the adjudicating authority or the appellate authority under the Act. The present appeal filed against the interlocutory order passed by .....

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