=1= IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CENTRAL CENTRAL CENTRAL EXCISE EXCISE EXCISE APPEAL NO.94 OF 2008 APPEAL NO.94 OF 2008 APPEAL NO.94 OF 2008 The Commissioner of Service Tax, Churchgate, Mumbai 400 020 and anr. ...Appellants v/s M/s Blue Star Ltd., Majiwade, Thane 400 601 and anr. ...Respondents Mr R. Ashokan with Mr S.D. Bhosale for Appellants. Ms Bhadbhade i/b B.G. Tangsali for Respondents. CORAM CORAM CORAM : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. DATE DATE DATE : 10TH SEPTEMBER 2008 10TH SEPTEMBER 2008 10TH SEPTEMBER 2008 =2= P.C.- 1. The order impugned is an order declining to condone delay in filing appeal. Therefore, the order is not appealable. Appeal is therefore rejected, however, the appellants shall be at liberty to adopt appropriate remedy. . Parties to act on the copy of this order duly authenticated by the Associate / Private Secretary of the Court. . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)