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TMI Blog2019 (11) TMI 1171X X X X Extracts X X X X X X X X Extracts X X X X ..... der is to await the decision of the Supreme Court in UNION OF INDIA VERSUS MANGALI IMPEX LTD. [ 2016 (8) TMI 1181 - SC ORDER] and then the case is to be decided on merits. This would delay the proceedings, and the same would neither be in the interest of the Revenue, nor in the interest of the assessee. The objection of the Respondents to the condonation of delay is rejected - application allowed. - CUSAA 217/2019, 213/2019, 214/2019, 215/2019, 216/2019, 219/2019, 221/2019, 222/2019 - - - Dated:- 15-11-2019 - HON'BLE MR. JUSTICE VIPIN SANGHI AND HON'BLE MR. JUSTICE SANJEEV NARULA Appellant: Mr. Harpreet Singh, Senior Standing Counsel with Mr. Arunesh Sharma And Ms. Suhani Mathur, Advocates. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/S G N International 6. CUSAA 219/2019 09.10.2017 Surinder Goyal, C/O Kshitiz Impex Pvt. Ltd. 7. CUSAA 221/2019 09.10.2017 Disha Overseas Pvt. Ltd 8 CUSAA 222/2019 09.10.2017 Kshitiz Impex Pvt. Ltd. 2. All these appeals have been filed with applications to seek condonation of delay which is in the range of around 486 days. Replies to the delay applications seeking condo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses the prayer for condonation of delay on the ground that the same is substantial. He also relied upon the order passed by the Supreme Court in the case of State of Bihar Ors. v. Deo Kumar Singh and Ors. SLP (C) Dairy No. 13348/2019 decided on 09.05.2019, wherein the Supreme Court rejected a similar plea to seek condonation of delay of 728 days. In that case as well, the delay was sought to be condoned on the premise that the SLP had been filed after obtaining all sanctions from the respective departments which took time to receive the affidavit and vakalatnama from the concerned department . 4. The aspect of condonation of delay has to be viewed in the light of the explanation furnished by the Appellant, as al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Respondents to the condonation of delay, and accordingly, allow the applications seeking condonation of delay and condone the same. CUSAA 217/2019, CUSAA 213/2019, CUSAA 214/2019, CUSAA 215/2019, CUSAA 216/2019, CUSAA 219/2019, CUSAA 221/2019 CUSAA 222/2019 7. Following the decision of this Court, inter alia, in CUSAA 168/ 2018 (Principal Commissioner of Customs v. Col. Sanjeev Sethi) decided on 03.08.2018 and Forech India (supra), the impugned order is hereby set aside and the matter is remitted to the CESTAT, which shall proceed to examine and decide the merits of the appeal including the aspect of imposition of penalty, if any. Tribunal shall hear the parties on the merits of the case as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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