2013 (10) TMI 1195

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.... Puneet Singh, Advocate For the Respondent : Mr. D. D. Sharma, Advocate ORDER Rajive Bhalla, J. (Oral) CM No.3185-CII of 2013 Allowed as prayed for. CM No.3186-CII of 2013 Prayer in this application is to condone delay of 146 days in filing the appeal. Counsel for the applicant/appellant submits that the applicant/appellant filed CWP No.19090 of 2012 (wrongly referred to as 2011), chall....

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....been decided in CWP No.8433 of 2012 "M/s Victory Impex V/s Commissioner of Central Excise, Ludhiana and another", on 31.05.2012, by modifying the impugned order. The same relief may be granted to the appellant. Counsel for the respondent despite his attempt to urge to the contrary, is unable to distinguish the order relied by counsel for the appellant. We have heard counsel for the parties. The ....