(A.M. Khanwilkar and Ajay Rastogi, JJ.)
Commissioner of Customs (Appeals) __________________ Appellant;
v.
Deep Jyoti Wax Traders Pvt. Ltd. etc. _______________ Respondent(s).
Civil Appeal Nos. 202-209 of 2019, decided on April 12, 2019
The Order of the court was delivered by
Order
1. Delay condoned.
2. Appeal Admitted.
3. Heard learned counsel for the parties.
4. These appeals take exception to the judgment and order dated 03.05.2018 passed by the Customs Excise & Service Tax Appellate Tribunal, East Regional Bench, Kolkata in MA Em Nos. 75388-75395 of 2018 & Cus. Appeal Nos. 75687-75694 of 2018.
5. For the nature of order that we propose to pass, it is unnecessary to dilate on the factual matrix of the case.
6. Suffice it to observe that the impugned judgment, in our opinion, is very sketchy and cryptic. It does not deal with every aspect that ought to be gone into in deciding the statutory appeal both on facts and on law. We refrain from examining the contentions available to the parties on merits and instead relegate the parties before the Appellate Authority for reconsideration of the appeal afresh on its own merits and in accordance with law.
7. The impugned judgment and order is set aside. The parties are relegated before the Appellate Authority for the reconsideration of the appeal afresh.
8. The Civil Appeals are allowed in the above terms.
9. Pending applications, if any, stand disposed of.
Civil Appeal No(s). 202-209/2019
Commissioner of Customs (Appeal) ___________________ Appellant
v.
M/s. Deep Jyoti Wax Traders Pvt. Ltd _________________ Respondent
(FOR ADMISSION and I.R. and IA No. 182781/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No. 182780/2018-STAY APPLICATION and IA No. 182779/2018-CONDONATION OF DELAY IN FILING APPEAL)
Date : 12-04-2019 These appeals were called on for hearing today.
(Before A.M. Khanwilkar and Ajay Rastogi, JJ.)
For Appellant(s) Mr. Tushar Mehta, S.G.
Mr. Zoheb Hossain, Adv.
Ms. Akansha Kaul, Adv.
Mr. Rupesh Kumar, Adv.
Mr. B. Krishna Prasad, AOR
Mr. Chiranjeev Chauhan, Adv.
For Respondent(s)
Mr. Puneet Jain, Adv.
Mr. Sudhir Mehta, Adv.
Ms. Christi Jain, Adv.
Mr. Harsh Jain, Adv.
Mr. Abhinav Gupta, Adv.
Ms. Ankita Gupta, Adv.
Ms. Pratibha Jain, AOR
UPON hearing the counsel the Court made the following
ORDER
10. Delay condoned.
11. Appeal admitted.
12. The Civil Appeals are allowed in terms of the signed order.
13. Pending applications, if any, stand disposed of.
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