2019 (3) TMI 623

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....ial) Shri Mihir Mehta, Advocate for appellants Ms. P. Vinita Sekhar, Additional Commissioner (AR) for respondent ORDER Per: Coram This application seeks restoration of appeal no. C/252/2008 & C/251/2008 filed by Shri Lalit Mange and Ami Clearing & Forwarding Pvt Ltd against order-in-original no. S/10-05/07 CC Adj. M-II/ SG / Misc-121/2004 CIU JNCH dated 14th December 2007 of Commiss....

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....9 (15) STR 632 (Tri-Dei)] and in May & Win Enterprises Pvt Ltd v Commissioner of Central Excise, Belapur [2009 (236) ELT 352 (Tri-Mum)] and of the Hon'ble High Court of Madhya Pradesh in Shri Maheshwari Mills v Commissioner of Central Excise & Customs [2016(41) STR 600 (MP)]. The other decisions, concerned as they are with adequacy of coverage of the order and the logic of the findings, cited by L....

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....ation for a quite a while. In the various decisions cited, the substantive issue, as pointed out by Learned Authorised Representative, was the dismissal of appeals without going into the merit of the grounds. That is not so here and such is not the plea of the Learned Counsel. 6. The decision of the Hon'ble Supreme Court in re JK Synthetics Ltd, though conceding substantial latitude to the ....