2012 (8) TMI 2

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..... e is no order produced by the Revenue, passed by the Board, therefore, we find no merits in the applications - condonation of delay applications are dismissed. - E/1857 to 1859/10, - - - Dated:- 16-1-2012 - Mr. S.S. Kang, Mr. Sahab Singh, JJ. For Appellant: Mr. A.K. Prabhakar, Superintendent (A.R)) For Respondent: Mr. V. Sridharan, Sr Advocate Per: S.S. Kang 1. Revenue fil .....

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..... n our opinion, when a body has to exercise jurisdiction, it has to apply its mind to what was placed before it and what is had understood. The permission was sought for preferring an appeal against M/s Eagle Engineering Works. The permission is granted to file an appeal against M/s Eagle Engineering Works. We do not find in the order of sanction any independent application of mind insofar as the o .....

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..... ondonation of delay filed by the Revenue in respect of the present respondents were dismissed. However, it was observed that in the event the Board grants permission to prefer an appeal, then the dismissal of condonation of delay application will not stand in the way. The Hon ble High Court further observed that it will be open to the Petitioner therein to apply afresh. 5. The present applicatio .....

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