2000 (8) TMI 160

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..... the delay of 94 days in filing the appeal occurred because the department had to await publication of judgment of the Apex Court rendered in the case of Solar Pesticides Pvt. Ltd. This is the only reason given while seeking condonation of delay in the matter. 2. The same is contested by the ld. Advocate for respondents on the ground that the order passed by the Commissioner (Appeals) was on 28-9 .....

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..... bsequent changed opinion by the department to file the appeal has not been accepted as reported in 1990 (47) E.L.T. 61 (T). He also cites the judgment of Apex Court rendered in U.O.I. v. Tata Yodogawa reported in 1988 (38) E.L.T. 739 for seeking dismissal of appeal in terms of these ratios. 3. Ld. DR seeks for condoning the delay as the issue has been decided in Revenue's favour and the effect o .....

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