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    <title>2024 (5) TMI 554 - DELHI HIGH COURT</title>
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    <description>The court set aside the impugned orders of CESTAT and restored the appeals for reconsideration. It directed CESTAT to decide the appeals on their merits, including the jurisdiction issue, without being influenced by a previous court decision. The delay in filing the appeals was condoned, and the court did not express any opinion on the merits, allowing CESTAT to make an independent determination. The appeals were disposed of under these terms.</description>
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      <description>The court set aside the impugned orders of CESTAT and restored the appeals for reconsideration. It directed CESTAT to decide the appeals on their merits, including the jurisdiction issue, without being influenced by a previous court decision. The delay in filing the appeals was condoned, and the court did not express any opinion on the merits, allowing CESTAT to make an independent determination. The appeals were disposed of under these terms.</description>
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