Case Law Details
Wijeta Impex And Logistics Vs Commissioner of Customs (CESTAT Delhi)
FULL TEXT OF THE CESTAT DELHI ORDER
The order of Commissioner (Appeals) bearing No. 191-193/2017 dated 24 May, 2019 has been assailed vide the impugned appeal.
2. I have heard Shri S. Sunil, learned Advocate appearing for the appellant and Shri Yasbir Singh, learned Authorised Representative for the Department.
3. Learned Counsel for the appellant has mentioned that earlier this Tribunal vide Final Order No. 53331/2018 dated 19.11.2018 had condoned the delay of two days in filing the appeal before Commissioner (Appeals) and accordingly, set aside the Order-in-Appeal dated 2.1.2018 and remanded the matter not only for decision on merits but also with the directions for deciding the issue of jurisdiction as it appeared that show cause notice was never served upon the appellant.
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