2019 (11) TMI 1171

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.... 221/2019 CM APPL. 42765/2019 in CUSAA 222/2019 1. The present appeals are directed against the orders passed by the Central Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi in customs appeals preferred by the respective Respondents. The particulars of the impugned orders in respect of each of these cases are as follows: S.No. Appeal No. Date of Impugned Order Respondent 1. CUSAA 217/2019 12.07.2017 Shri Suraj Prakash Dua 2. CUSAA 213/2019 12.07.2017 Shri Ashwani Dua 3. CUSAA 214/2019 03.07.2017 Shri Ashok Kumar Jha 4. CUSAA 215/2019 03.07.2017 Sh. Rakesh Arora 5. CUSAA 216/2019 12.07.2017 M/S G N International 6. CUSAA 219/2019 09.10.2017 Surinder Goy....

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....sed to the Respondent if this Court directs the CESTAT to itself undertake the determination- including of the question of jurisdiction and other related matter, rather than requiring the Adjudicating Authority to do so in terms of the impugned order. 3. Learned counsel for the Respondents, however opposes the prayer for condonation of delay on the ground that the same is substantial. He also relied upon the order passed by the Supreme Court in the case of State of Bihar & Ors. v. Deo Kumar Singh and Ors. SLP (C) Dairy No. 13348/2019 decided on 09.05.2019, wherein the Supreme Court rejected a similar plea to seek condonation of delay of 728 days. In that case as well, the delay was sought to be condoned on the premise that the SLP had bee....

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....ngs, and the same would neither be in the interest of the Revenue, nor in the interest of the assessee. 6. We are of the view that in these circumstances, the decision in Deo Kumar Singh (supra) is not attracted. We therefore reject the objection of the Respondents to the condonation of delay, and accordingly, allow the applications seeking condonation of delay and condone the same. CUSAA 217/2019, CUSAA 213/2019, CUSAA 214/2019, CUSAA 215/2019, CUSAA 216/2019, CUSAA 219/2019, CUSAA 221/2019 CUSAA 222/2019 7. Following the decision of this Court, inter alia, in CUSAA 168/2018 (Principal Commissioner of Customs v. Col. Sanjeev Sethi) decided on 03.08.2018 and Forech India (supra), the impugned order is hereby set aside and the matter i....