2026 (7) TMI 1684

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....s. For the Respondent: Mr. Jitendra Motwani a/w Sachin Mishra, Rushabh Luhar i/b TRILEGAL, Advocates. P. C. 1. The above Appeal has been filed challenging the order passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dated 12th December 2024. As stated in the Appeal, according to the Revenue, the impugned order gives rise to the following 2 questions of law :- ....

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.... 2. Over and above these 2 questions, the learned advocate appearing on behalf of the Revenue submitted that an additional question of law arises from the impugned order and which reads thus:- (i) Whether the Hon'ble CESTAT erred in setting aside the Impugned Order merely on the ground of undue delay in initiation of the proceedings under the regulations as well as the conclusion of en....

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....ssing of his order, would be completed by 31st October 2013. In the facts of the present case, after the order of the High Court dated 4th September 2013, on 30th September 2013, the Inquiry Officer submitted his inquiry report wherein the violation of Regulations 12, 13(b), 13(i) and 19(1) of the CHALR, 2004 were held as 'Not Proved' and violation of Regulations 13(d), 13(e), 13(f) & 19(8) was he....

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.... was offered for the undue delay in initiation of proceedings under the Regulations, as well as in concluding the inquiry thereof. We find that the CESTAT completely missed the order passed by this Court on 4th September 2013 wherein it is clearly recorded that both the parties are willing to complete the proceedings expeditiously and the Commissioner of Customs shall ensure that the entire proces....