TMI Blog2023 (8) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... rdinate delay of 1110, 1117 and 991 days respectively in refiling the said appeals - High Court has observed that the explanation offered for the condonation of delay sought for by the appellant herein could not be accepted, as, for a long time the appeals were lying in defect and therefore could not be listed before the Court - HELD THAT:- As we find that the High Court has not dealt with the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner(s) Mr. Balbir Singh, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Rupesh Kumar, Adv. Mr. Arjun Garg, Adv. Ms. Apoorv Kurup, Adv. Ms. Monica Benjamin, Adv. Mr. Ashok Panigrahi, Adv. Mr. Hemant Kumar, Adv. For the Respondent(s) Mr. Pradeep Kumar Bakshi, AOR Mr. Rajat Navet, Adv. Mr. Shashi Kant, Adv. Mr. Subodh S. Patil, AOR Mr. Ved Jain, Adv. Mr. Nischay Kantoor, Adv. Ms. Mahua Kalra, AOR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... questions of law raised by the Department in the said appeals have not been considered on merits which has caused prejudice to the Revenue. He therefore submitted that the impugned orders may be set aside and the matters may be remanded to the High Court by condoning the delay in refiling the appeals, so that the High Court could consider the cases on merits. 5. Per contra, learned counsel appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he delay of 1110, 1117 and 991 days respectively in refiling the respective appeals is considerable. Hence, we set aside the impugned orders and allow these appeals and restore the appeals before the High Court with cost of Rs. 50,000/- (Rupees fifty thousand only) to be paid by the appellant to the respondents in each of these appeals within a period of four weeks from today. It is needless to ob ..... X X X X Extracts X X X X X X X X Extracts X X X X
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