2022 (4) TMI 789

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..... ountry, particularly in Mumbai and State of Maharashtra, was unprecedented and many had to undergo lot of hardship - an opportunity is granted to appellants to present its case on merits before the Tribunal for which we have to set aside the impugned order dated 24.3.2021. The matter is remanded for de novo consideration to Customs, Excise and Service Tax Appellate Tribunal, WRB, Mumbai. Tribun .....

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..... 24.3.2021 and one of the grounds raised in the appeal is that order has been passed ex-parte and appellants were not aware about the date of hearing. According to appellants, March, 2021 was in the midst of second wave of Covid 19 pandemic when, if not the entire country but major parts of the country including Mumbai was in lock down or situation similar to lock-down. According to appellants, the .....

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..... blic during that period. 6. In the circumstances, the impugned order dated 24.3.2021 is quashed and set aside and matter is remanded for de novo consideration to Customs, Excise and Service Tax Appellate Tribunal, WRB, Mumbai. Tribunal is requested to endeavor to dispose off the appeals at the earliest and preferably within 12 weeks from today. 7. We clarify that we have not made any observa .....

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