2017 (9) TMI 1457

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....Mr. Anjaneya Mishra with Mr. Anurag Sharma, Advocates.   Respondent Through: Mr. Deepak Anand, Junior Standing Counsel. O R D E R 1. Admit. The following question of law is framed for consideration: "Whether the CESTAT erred in rejecting the Appellant's restoration application seeking restoration of appeal No. 163 of 2010." 2. By the impugned order dated 5th December, 2016, the....

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....very date of listing of the said application. It was, therefore, practically impossible for the Assessee to remain present before the CESTAT on the said date. This fact has not been taken note of in the impugned order of the CESTAT. 4. The Court further notes that the Assessee filed written submissions before the CESATAT raising the issue of jurisdiction of the Additional Director, Directorate ....

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....e the issue on merits. 7. For the aforementioned reasons, the Court finds that the CESTAT was not justified in rejecting the application filed by the Appellant-Assessee. The impugned order dated 5th December, 2016 of the CESTAT is accordingly set aside. The Assessee's application seeking restoration of Customs Appeal No. 163/2010 is allowed. Customs Appeal No. 163/2010 will now be listed bef....