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TMI Blog2017 (2) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... s other than M/s. Metro Shoes Ltd. and M/s. Metro Shoes, therefore appeals filed in respect of above eight persons are not maintainable. As regard the COD Applications of M/s. Metro Shoes, since main appeal of M/s. Metro Shoes Ltd. was filed in time, this appeal of M/s. Metro Shoes being supplementary appeal, COD application can be allowed. Other appeals dismissed being not maintainable. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls are supplementary appeals to the main appeal therefore condonation may please be allowed for delay in filing these 9 appeals. 3. Ms. Nahel Parekh, ld. Counsel for the respondents submits that the main appeal was filed in the year 2007 and these 9 appeals along with COD have been filed after more than nine years. 4. After careful consideration of submissions made by both sides, we observed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, the CESTAT should remand the case back to Commissioner, C. Ex. M-I for reconsideration and to pass such order as deemed fit? (d) Whether the CESTAT should pass any such order as may be deemed fit? From the above points, it clearly appears that Revenue has challenged in appeal the issues of activity carried out by the assessee whether it amounts to manufacture and dropping of demand of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore appeals filed in respect of above eight persons are not maintainable. As regard the COD Applications of M/s. Metro Shoes, since main appeal of M/s. Metro Shoes Ltd. was filed in time, this appeal of M/s. Metro Shoes being supplementary appeal, COD application can be allowed. As per the above discussion, COD application of Revenue in respect of appeal against M/s. Metro Shoes is allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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