2018 (12) TMI 1435

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.... Mr. Amit Bansal, Adv.   O R D E R CM APPL. 54332/2018 Issue notice. Mr. Amil Bansal, Advocate accepts notice on behalf of the respondent. For the reasons stated in the application, the delay in filing the appeal is condoned. The application is disposed of. CUSAA 339/2018, CM APPL. 54333-54334/2018 Issue notice. Mr. Amil Bansal, Advocate accepts notice on behalf of the respondent. ....

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....on'ble High Court has passed the following order: "After some hearing learned counsel for petitioner states that he would withdraw the present writ petition and approach the Tribunal for relief in view of the. observations made in paragraph 10 of the order dated 27th December, 2016 passed by Commissioner (Appeals). The writ petition is dismissed as withdrawn with liberty as prayed for. We clarify....

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..... Present appeal is nothing but an example of misuse of the judicial process. 7. In the result, the appeal is dismissed. It is evident that the CESTAT completely failed to apply its mind. This Court expresses its regret that the CESTAT which is under a duty to consider the appeals pending before it, on their merits, appears to have completely abdicated its responsibility merely on two circumstanc....