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2023 (1) TMI 1302

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..... r the Appellant Through : Mr. Aditya Singhla & Mr. Adhishwar Suri, Advs. For the Respondent Through : Mr. Prakash Shah, Mr. Mihir Deshmukh & Mr. Rajat Mittal, Advs. ORDER CM No. 39729/2022 1. This is an application filed by the appellant seeking condonation of delay of 1471 days in filing the above-captioned appeal. 2. By way of the present appeal, the appellant impugns two orders. First bein .....

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..... dent seeking implementation of the earlier order, as the appellant had not complied with the earlier order dated 25.01.2018. Admittedly, the challenge to the impugned order dated 08.06.2022 would not survive if the order dated 25.01.2018 is upheld. Therefore, for the purpose of limitation, the same is required to be reckoned from the date of passing the impugned order dated 25.01.2018. 5. The onl .....

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..... egime was rolled out with effect from 01.07.2017 and the impugned order dated 25.01.2018 was passed thereafter. The department was duly represented before the learned CESTAT. The proceedings had emanated from the order in original passed on 31.03.2010, which was carried in appeal by the respondent that was disposed of by an order dated 31.10.2012 passed by the Commissioner (Appeals) and there coul .....

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