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2019 (11) TMI 1171 - HC - CustomsCondonation of delay of 486 days in filing appeal - sufficient reason for condonation of delay or not - HELD THAT:- The effect of the orders passed by this Court in earlier appeals, setting aside similar impugned orders is that rather than the Adjudicating Authority, it is the CESTAT itself that would now undertake the required exercise. Pertinently, it were the appeals of the assessees/Respondents on which the impugned order had been passed. The effect of the impugned order is to await the decision of the Supreme Court in UNION OF INDIA VERSUS MANGALI IMPEX LTD. [2016 (8) TMI 1181 - SC ORDER] and then the case is to be decided on merits. This would delay the proceedings, and the same would neither be in the interest of the Revenue, nor in the interest of the assessee. The objection of the Respondents to the condonation of delay is rejected - application allowed.
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