ORDER
K.D. Mankar, Member (T)
1. The applicants M/s. Sunrise Soaps and Chemicals Ltd., in their present application seek condonation of delay of 42 days in filing the appeal. It has been pleaded that the Commissioner (Appeals) had disposed of three appeals, two by M/s. Hindustan Lever Ltd., and one by M/s. Sunrise Soaps and Chemicals Ltd., The first applicant M/s. Hindustan Lever Ltd. filed appeals against the impugned order in time whereas M/s. Sunrise Soaps and Chemicals Ltd., had filed the instant appeal after a delay or 42 days. The Id, Counsel for the applicant submits that, since it was a common order covering all the three appeals, it was their bona fide belief that, the appeal filed by M/s. Hindustan Lever Ltd., would cover the grounds against the impugned order raised in the applicant’s case also. However, on realizing that a separate appeal is required to be filed, the instant appeal has been filed, which involved the delay of 42 days.
2. Heard both sides.
3. Considering the submissions made by the Id. Counsel, we are satisfied that the appellants have made out a case to condone the delay.
4. Accordingly, the application for condonation of delay is allowed. The appeal shall be taken up for regular hearing in due course.