VAISH BROTHERS THROUGH PARTNER Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard.

(2.) The following substantial question of law is framed: Whether the Customs, Excise and Service Tax Appellate Tribunal (Tribunal) was right in exercising discretion and in refusing to admit the appeal preferred by the appellant in exercise of discretion vested under proviso (iii) to subsection (1) of Section 129A of Customs Act, 1952 ("Act", for short)"

(3.) As a limited and short issue arises for consideration, with the consent of the parties, we have taken up the appeal for final hearing and disposal.