2004 (6) TMI 481

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt. [Order per : P.G. Chacko, Member (J) (Oral)]. This application is for condonation of the delay of 267 days involved in the filing of Appeal No. E/348/2001 of the applicants. We have heard both sides and considered their submissions. 2. It appears from the records and submissions that, though there is no self-contained explanation for the delay, the peculiar circumstances of the c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed the Hon ble Madras High Court and the Court directed the jurisdictional Commissioner to pass a proper speaking order of determination of ACP in accordance with law. The Commissioner has passed an order on 16-1-2004 determining the ACP of the mill for the period relevant to the AC s letter dated 30-9-1997 ibid. It is submitted by the Counsel that, they have since filed an appeal with the Tribuna .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mand of duty raised by the Commissioner and the penalty imposed by him are bad in the light of the High Court s order. The appeal immediately before us is the one challenging the Commissioner s order dated 1-2-2000, whereby the ACP was determined by him in view of change of parameters effected by the party on 15-10-1998 without taking into account the earlier (16-8-1997) change of parameters thoug .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X