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TMI Blog2020 (2) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Government Standing Counsel for the Appellants. ORAL JUDGMENT (Per M. S. Sonak,J.) 1. Heard Ms. Asha Desai, the learned Senior Standing Counsel for the Customs Department, who are the appellants in both these appeals. 2. Both these appeals were in fact tagged to Customs Appeal No. 1 of 2013 in which, the issue was virtually identical to the issue involved in both these appeals. Custom Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the common Judgment and Order dated 19.04.2007 made by the Customs, Excise and Service Tax Appellate (Tribunal), rejecting the appeal instituted by the appellant herein against the order made by the Commissioner of Customs (Appeals), Mumbai. 6. Both these appeals were admitted on the following substantial questions of law : "(A) Whether CESTAT could reopen an appeal for hearing which was alr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 10.07.1998 by which the appeals had already been disposed off almost nine years earlier. The Tribunal, on this occasion, however dismissed the appeal vide impugned order dated 19.04.2007. Hence, the present appeals by the appellants herein on the aforesaid substantial questions of law. 9. From the records, it is obvious that very taking up the Appeal No.C/841/1997 by the Tribunal on 19th April, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esai did place reliance upon the decision of the Madras High Court in C.P. Aquaculture (India) Pvt. Ltd. vs. President, CESTAT to submit that the Tribunal is not vested with any such power of review. 11. For the aforesaid reasons, the substantial questions of law, as framed, are liable to be answered in favour of the Appellant and against the Respondent. The impugned order dated 19th April, 2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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