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2019 (6) TMI 198 - BOMBAY HIGH COURTWhether 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 [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 raised in the written submissions. Once the written submissions are taken on record by the Tribunal, it was the duty of the Tribunal to deal with the contentions raised in the written submissions. The question of law as framed will have to be answered in favour of the Appellant and against the Respondent.
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