9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 1457 - HC - Central ExciseValidity of assessment order - it requires to be noticed that the impugned order is a common order passed in the aforementioned appeal as well as the appeal of the co-noticees - HELD THAT - Two of the appeals filed by the co-noticees in this Court being Customs Appeal Nos. 181/2019 and 184/2019 by Mr. Rohit Agarwal as well as Genex Foods (P) Ltd. were allowed by this Court by a detailed order dated 15th May 2019 setting aside the impugned orders dated 5th June 2018 and 21st February 2019 of the CESTAT and restoring the appeals to the file of CESTAT for a fresh consideration uninfluenced by the aforementioned two orders. Appeal restored to the file of the CESTAT for a fresh decision in accordance with law - appeal allowed.
Issues Involved:
1. Exemption application (CM APPL. 24604/2019) 2. Delay application (CM APPL. 24605/2019) 3. Stay application (CUSAA 184/2019 & CM APPL. 24603/2019) Exemption Application (CM APPL. 24604/2019): The exemption application was allowed, subject to all just exceptions, indicating that the appellant's request for exemption was granted by the court. Delay Application (CM APPL. 24605/2019): The delay in filing the appeal was condoned, and the application was allowed by the court after considering the reasons provided in the application. Stay Application (CUSAA 184/2019 & CM APPL. 24603/2019): The court noted the appearance of the respondent's counsel and accepted the notice. The appeal was directed against an order passed by the Customs, Excise, and Service Tax Appellate Tribunal. The court highlighted that the impugned order was a common order passed for multiple appeals, including those of co-noticees. Previous appeals by co-noticees had been allowed by the court, setting aside the impugned orders and restoring the appeals for fresh consideration. Based on the previous order, the impugned orders in the present case were set aside, and the appeal was restored for a fresh decision in accordance with the law. Ultimately, the appeal was allowed, and the application was disposed of by the court. This detailed analysis of the judgment provides a comprehensive understanding of the issues involved and the court's decisions regarding the exemption, delay, and stay applications in the case.
|
