High Court Allows 492-Day Delayed Appeal, Sets Aside CESTAT Order; Case to Be Reconsidered on Merits With Proper Notice.

The High Court condoned a 492-day delay in filing the appeal, allowing it to proceed. It set aside the CESTAT's order, which had remanded the matter to the Original Adjudicating Authority, and restored the appeal for fresh disposal on merits. The CESTAT was directed to proceed without considering a specific previous judgment and to ensure proper service of notice to the Respondent before the fresh disposal of the appeal. The High Court's decision was influenced by similar previous cases and the absence of objection from the Respondent's counsel.

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Issues Involved:
1. Delay in filing the appeal.
2. Impugned order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) remanding the matter to the Original Adjudicating Authority.
3. Consideration of previous judgments by the High Court in similar circumstances.
4. Restoration of the appeal for fresh disposal on merits by the CESTAT.

Delay in filing the appeal:
The judgment condoned a delay of 492 days in filing the appeal, allowing the application for condonation. The delay was justified with reasons provided in the application, and the court accepted the explanation, granting permission for the appeal to proceed despite the delay.

Impugned order by CESTAT:
The appeal was directed against the order passed by CESTAT, which remanded the matter to the Original Adjudicating Authority. The CESTAT's decision was based on awaiting the judgment of the Supreme Court in another appeal. The CESTAT followed a previous order of the High Court in a different case, directing a similar remand for deciding the issue of jurisdiction. The High Court set aside the impugned order and restored the appeal to the CESTAT for fresh disposal on merits, without considering a specific previous judgment.

Consideration of previous judgments:
The High Court referred to two previous orders where appeals were remanded to CESTAT in similar circumstances. These cases were handled without taking into account the judgment in a specific case that had been stayed by the Supreme Court. The Respondent's counsel had no objection to following a similar approach as in one of the previous cases, and the High Court decided to set aside the impugned order and restore the appeal for fresh disposal on merits.

Restoration of the appeal for fresh disposal:
The judgment concluded by setting aside the CESTAT's order and restoring the appeal for fresh disposal on merits. The CESTAT was directed to proceed with the appeal without considering a particular judgment. The appeal was disposed of accordingly, with instructions for the CESTAT to ensure proper service of notice upon the Respondent before proceeding with the fresh disposal of the appeal.

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