2015 (12) TMI 317

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..... avit of service filed in Court today be kept on record. Despite service of notice, none appears on behalf of the respondents. This is an appeal arising out of the order dated 10th July, 2012 passed by the Customs and Service Tax Appellate Tribunal, EZB, Kolkata under Section 129 of the Customs Act, 1962, on the questions stated in paragraph 14 of the Stay Application. Mr. Bharadwaj, learned Advo .....

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..... nt cause therefore the miscellaneous application for condonation of delay is dismissed. Consequently the appeal is also dismissed and stay petition also gets disposed of." It appears the Revenue, thereafter, had applied before the Writ Court impugning the said order of the Tribunal. The Writ Court by its order dated 1st April, 2014 dismissed the writ petition on the ground of alternative efficaci .....

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..... e same was not accepted. The learned Tribunal did not say why such explanation was no explanation at all or could not be the explanation for the period between 18.11.2011 and 22.02.2011. We therefore, set aside the impugned order. The Tribunal will reconsider the application for condonation of delay. Accordingly, the application is disposed of and the appeal allowed. Urgent certified copy of th .....

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