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2024 (6) TMI 1009 - HC - Central ExciseIssues involved: Delay in filing the appeal, challenge against the order of the Customs, Excise and Service Tax Appellate Tribunal. The judgment addresses the issue of delay in filing the appeal, which was 138 days. The Court condoned the delay after being satisfied with the explanations provided. The delay condonation application was allowed. The appeal was filed by the department under Section 130 of the Customs Act, 1962 against the order of the Tribunal dated 11th May, 2023, which had allowed the appeal of the respondent/assessee based on the decision of the High Court of Gujarat in a specific case. The Tribunal had also considered a decision of the Calcutta High Court in a different case. The Supreme Court had stayed the judgment of the High Court of Gujarat related to the case cited by the Tribunal. In a similar previous appeal, the Court had remanded the matter back to the Tribunal pending the Supreme Court's decision. The current appeal was allowed, setting aside the Tribunal's order and restoring the appeal to the Tribunal's file to be taken up after the Supreme Court's judgment. The substantial legal questions raised were left open for consideration. The Court noted that notice sent to the respondent had been returned, and a fresh notice also returned. Therefore, the Court proceeded to consider the matter. The appeal filed by the department was allowed, setting aside the Tribunal's order and restoring the appeal for further proceedings after the Supreme Court's judgment. The connected application was closed as a result of the decision.
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