2023 (8) TMI 99

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....>HON'BLE MRS. JUSTICE B.V. NAGARATHNA AND HON'BLE MR. JUSTICE PRASHANT KUMAR MISHRA For the Petitioner(s) Mr. Balbir Singh, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Rupesh Kumar, Adv. Mr. Arjun Garg, Adv. Ms. Apoorv Kurup, Adv. Ms. Monica Benjamin, Adv. Mr. Ashok Panigrahi, Adv. Mr. Hemant Kumar, Adv. For the Respondent(s) Mr. Pradeep Kumar Bakshi, AOR Mr. Rajat Navet, Adv. Mr. Shashi Kant....

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....t. 4. Learned counsel for the appellant submitted that as a result, the substantial questions of law raised by the Department in the said appeals have not been considered on merits which has caused prejudice to the Revenue. He therefore submitted that the impugned orders may be set aside and the matters may be remanded to the High Court by condoning the delay in refiling the appeals, so that the ....

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.... the appeals were filed in time. However, it is also an aspect to be noted that the delay of 1110, 1117 and 991 days respectively in refiling the respective appeals is considerable. Hence, we set aside the impugned orders and allow these appeals and restore the appeals before the High Court with cost of Rs. 50,000/- (Rupees fifty thousand only) to be paid by the appellant to the respondents in eac....