2021 (1) TMI 1323

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.... Mr. Aditya Dutta, Adv. ORDER The Court : We have directed Mr. K.K. Maity, learned senior standing counsel to accept the notice for the respondent/department. The appearance of the learned senior standing counsel be regularised and the fee will be submitted by the learned senior standing counsel will be honoured. This appeal filed by the assessee under Section 83 of the Finance Act, 1984 read w....

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....long period of almost 11 years had already elapsed for no fault of the appellant." We have elaborately heard the learned advocates appearing for the parties. The assessee had filed an appeal before the Tribunal challenging an order passed by the Commissioner of CGST and CX, Kolkata North Commissionerate and the respondent/department had also filed a cross-appeal and the appeals were taken on fil....

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....ed by the learned Writ Court and it is stated that the appeal was listed for haring after a period of almost 11 years. In the interregnum the financials of the appellant company had grossly dwindled and since there was an uncertainty as to when the appeal will be taken up for hearing, it appears that the appellant did not renew the bank guarantee beyond 2016. When the appeal was taken up after 11 ....