2017 (10) TMI 1136

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....assessee Sh. Govind Dixit, A. R. for the Revenue ORDER Per: Justice (Dr.) Satish Chandra: Shri S. P. Goyal, the Partner of the firm appeared in person. Regarding of the RoA, he submits that on 01.11.2013, the Tribunal has dismissed all the appeals on merit. The contention of Shri Goyal is that the point raised during the course of arguments, neither discussed nor mentioned in the impug....

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....its that the impugned order was delivered within the period of six months and same can be delivered even after six month, as per the CESTAT rules. 4. We heard both the parties at length and perused the material available on record. Regarding the allegation that the submissions were neither mentioned nor discussed in the impugned order, it may be mentioned that the Hon'ble Supreme Court in the c....