2026 (3) TMI 214

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.... For the Appellant(s) : Mr.Hari Radhakrishnan For the Respondent(s) : Mr.M.Santhanaraman Senior Panel Consel JUDGMENT DR. ANITA SUMANTH J.) Mr.M.Santhanaraman, learned Senior Panel Counsel accepts notice for the respondents and is armed with necessary instructions to enable a final disposal of this matter. Hence, by consent expressed by both learned counsel, final orders are passed ....

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.... being defective as the proper statutory remedy was by way of revision before the Central Government under Section 129DD of the Act. The order of the Cestat was not challenged and rightly so, as the Cestat is not a proper forum for the appellant to have approached. 4. The sequence of events assumes some importance in this matter. The original order of adjudication had been passed on 11.12.2023,....

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.... reasons for the delay were medical, in that, the appellant was suffering from cervical cancer. A perusal of the order of the Writ Court and the records placed before us does not indicate anywhere that the appellant had been diagnosed with cervical cancer. The Writ affidavit also does not say so. When probed, our attention is drawn to the medical records which indicate that the appellant was under....