2022 (12) TMI 1473

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..... ecial leave petition was preferred by the appellant against the decision in M/s Sony India Pvt. [ 2014 (4) TMI 870 - DELHI HIGH COURT] . The said special leave petition was dismissed by an [ 2016 (11) TMI 500 - SC ORDER] on the ground of delay however, the question of law was kept open - This court is also informed that the Bombay High Court has taken a different view in M/S. CMS INFO SYSTEMS LIMI .....

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..... sent appeal, impugning an order dated 23.03.2018, whereby the appellant's appeal was rejected by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) by following the decision of this court in M/s Sony India Pvt. Ltd. Vs Commissioner of customs, New Delhi 2014(304) E.L.T. 660(Del). 2. The controversy involved in the present petition is whether the time limit prescribed under Section .....

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