Order passed by CESTAT without considering case on merits should be re-considered

Principal Commissioner of Customs Vs Sea Queen Shipping Services (Madras High Court) Conclusion: Since there was absolutely no material that Revenue had failed in strictly adhering the limitation period under Regulation 20(7) of CBLR, 2013 and it was not the Revenue, who kept the file, without passing the final order under Regulation 20(7) within the 90 days limitation period and it had been kept pending only at the instance of the Respondent/Licensee, therefore,  the matter was remitted back to CESTAT for fresh consideration only on the merits of the issue, not on the ground or point on li...