Union Of India & Ors vs Sheoji Prasad Gupta

The Supreme Court set aside the High Court's judgment and allowed the respondent, Sheoji Prasad Gupta, to file an appeal against the order dated 9.5.2008 by the Commissioner (Appeals), Customs & Central Excise, Patna. The Court directed that the appeal be filed within six weeks and instructed the Customs, Excise & Service Tax Appellate Tribunal at Kolkata to decide the appeal on its merits without insisting on pre-deposit. The Tribunal was also requested to resolve the matter within two months of the appeal's filing.