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Issues involved: Condonation of delay in filing cross objections, Jurisdiction of Assistant Collector, Bombay vs. Kota, Remand of the matter for consideration on merits.
Condonation of Delay: The respondents sought condonation of delay in filing cross objections, citing pursuing refund application with Assistant Collector, Bombay as per directions of Collector (Appeals). The learned Consultant argued for condonation based on judgments allowing exclusion of time spent in wrong forum. The JDR opposed, stating the applicant was aware of the right to file cross objections. The Tribunal, considering the facts and judgments cited, held the delay was condoned due to sufficient cause. Jurisdiction Issue: The matter involved the jurisdiction of Assistant Collector, Bombay vs. Kota. The Collector (Appeals) directed the appellants to approach Assistant Collector, Bombay for refund claims. The Tribunal referred to a judgment emphasizing effective clearances for jurisdiction determination. Relying on this, the Tribunal set aside the impugned order, remanding the matter to Collector (Appeals) for reconsideration on merits, affirming Assistant Collector, Kota's jurisdiction. Remand for Consideration on Merits: The Tribunal directed Collector (Appeals) to redecide the appeals on merits, granting opportunity of hearing to respondents and observing principles of natural justice. The 36 appeals were allowed by way of remand, with cross objections disposed of accordingly.
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