Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 12Th May, 2023 Appearance : Mr. Bhaskar Prasad Banerjee, Adv. Mr. Abhradip Maity, Adv. …For Appellant Mr. Rahul Dhanuka, Adv. …For Respondent The Court : - Heard Learned Counsel On Either Side. There Is A Delay Of 384 Days In Filing This Appeal. We Have Perused The Affidavit Filed In Support Of The Condone Delay Petition & Find Sufficient Cause Has Been Shown For Not Preferring The Appeal Within The Period Of Limitation. The Application Is Allowed & The Delay In Filing The Appeal Is Condoned. The Revenue Has Filed This Appeal Under Section 35G Of The Central Excise Act, Challenging The Order Passed By The Customs, Excise & Service Tax Tribunal, East Zonal Bench, Kolkata Dated 17.12.2019. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration :- (I) Whether The Learned Tribunal Erred In Not Holding That Availing Credit By The Respondent Cannot Be Substantive Right Since The

delay in filing the appeal is condoned. The revenue has filed this appeal under Section 35G of the Central Excise Act, challenging the order passed by the Customs, Excise and Service Tax Tribunal, East Zonal Bench, Kolkata dated 17.12.2019. The revenue has raised the following substantial questions of law for consideration :- (i) Whether the Learned Tribunal erred in not holding