2022 (10) TMI 333

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..... 2. Respondent Through: Mr Agrim Arora, Adv. RAJIV SHAKDHER, J. (Oral): CM APPL.41558/2022 1. Allowed, subject to just exceptions. CM APPL.41560/2022 2. This is an application filed on behalf of the respondent, seeking condonation of delay in re-filing the appeal. 2.1 According to Mr Harpreet Singh, learned senior standing counsel who appears on behalf of the appellant/revenue, there is a .....

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..... etting aside the impugned order. 7. It is also submitted, that the Court had directed the Tribunal to decide the matters on merits, having regard to the fact that the challenge to the jurisdiction of the adjudicating authority, based on the judgment of a Division Bench of this Court rendered in Mangli Impex Limited v. Union of India 2016 (335) ELT 605 (Del.) has been stayed by the Supreme Court. .....

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