2024 (2) TMI 1313

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..... to avail of the said remedy - HELD THAT:- These special leave petitions disposed off reserving liberty to the petitioners herein to file the statutory appeal within a period of one month from today. If such an appeal is filed within the aforesaid time frame, the Tribunal shall not raise the issue of limitation in filing the said appeal. - HON'BLE MRS. JUSTICE B. V. NAGARATHNA And HON' .....

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..... nal (CESTAT) holding in favour of the assessee in respect of the very same transaction. However, since the impugned order by the adjudicating Authority was passed on 26.12.2014 and the petitioners wish to avail the appellate statutory remedy the question of delay may not be raised by the CESTAT in the event an appeal is filed by the petitioners herein. Submission of learned senior counsel is pl .....

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