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2018 (5) TMI 1973 - AT - Central ExciseCondonation of delay of around 285 days in filing the present appeals - service of order - delay were on the ground that impugned order has not been received by them - HELD THAT:- The order has not been received by them and infact it is their stand that same has not been received till date and they have procured a copy of the order from the advocate of other assessee - the delay is condoned. It is further seen that impugned order already stands set aside by the Tribunal in SHRI VK BHURARIA, M/S. VK ENTERPRISES, M/S. MULTIMETALS LTD. SHRI NITIN AGARWAL, SHRI MAHENDRA AMBALAL RANA M/S. MARUTI METAL INDUSTRIES SHRI SHRI SHRI AMIT GUPTA M/S. BRILLIANT METALS PVT. LTD., M/S. PROGRESSIVE ALLOYS INDIA P LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE RESPONDENT & ST, UDAIPUR [2018 (5) TMI 818 - CESTAT NEW DELHI] - While dealing with the appeals of other appellants who are similarly situate to the present two appeals, the tribunal held that Revenue’s case is not sustainable. COD application allowed.
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