TMI Blog2019 (6) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... ked in view of the decision of the Gujarat High Court in the case of Prayagraj Dyeing Printing Mills Pvt. Ltd., v/s. Union of India [2013 (5) TMI 705 - GUJARAT HIGH COURT] ? HELD THAT:- Perusal of the impugned judgment and order dated 19th January, 2018, and a copy of the written submissions annexed as Exh. H to the appeal shows that the Tribunal has not even adverted to the contentions ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question of law: Whether on the facts and in the circumstances of the case and in law, the Tribunal committed an error by not even considering the argument specifically made in written submissions that extended the period of limitation cannot be invoked in view of the decision of the Gujarat High Court in the case of Prayagraj Dyeing Printing Mills Pvt. Ltd., v/s. Union of India (201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. Therefore, it follows that by setting aside the impugned order, the Appeal will have to be remanded back to the Tribunal for deciding the same in fresh in the light of the discussion made in the judgment. Accordingly, we pass the following order: (i) The impugned order dated 19th January, 2018 is hereby quash and set aside and Appeal No. E/1802/12-Mum is restored to the file o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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