2000 (11) TMI 735

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....the Appellant. Shri B.K. Choubey, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - On the application for condonation of delay, we have heard Shri P.R. Nanavati, Advocate appearing with Shri Arun Mehta, Advocate, Shri B.K. Choubey for the Revenue. 2. The appeal was filed on 25-8-2000. The date of communication of the order appeal against is shown as 22-4-1999. ....

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....age of the case was not as simple or smooth as has been narrated by us above. The way was paved with applications made to the High Court both by the importers and the present applicants. Against the Assistant Commissioner's order the applicants went to the High Court and were directed to go to the Commissioner (Appeals). Against the Commissioner's order the applicants again went to the High Court.....

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....r the Hon'ble High Court directed the petitioners to prefer an appeal before the appropriate authority. In the background of the history of this case we deem it proper to condone the delay. 6. There is another very strong reason in our condoning the delay and that is the illegality, which permeates the proceedings. Section 45 of the Act as it stood on the date of issue of the show cause no....