2002 (10) TMI 635

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..... espondent. [Order]. This appeal has been filed after about 15 months of the receipt of order. 2. The Deputy Commissioner in his order confirmed duty from the firm titled as M/s. Baroda Minerals Grinding Industries. He imposed penalties upon the firm as also on P.K. Patel, partner thereof. The firm filed an appeal before the Commissioner. He allowed the appeal and set aside the demand o .....

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..... he Tribunal. Ld. Counsel submits that the present appellant is aggrieved by the Commissioner s observations justifying penalty upon Shri Desai. In my opinion this does not became a ground since Shri P.K. Patel was not an appellant before the Commissioner (Appeals) at all. Even if it is to be said that the Commissioner s observations were not warranted since Shri P.K. Patel was not an appellant bef .....

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