The CBIC Standing Counsel submitted that the petitioner was at liberty to appeal against the order on all available legal and factual grounds. The petitioner has approached this Court alleging that the impugned order-in-original has been passed without giving an opportunity of personal hearing. However, after some arguments, learned counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the impugned order-in-original. Accordingly, we grant liberty to the petitioner to prefer an appeal within a period of two weeks with statutory pre-deposit and a delay condonation application. The petitioner may take all such grounds of law and on facts in the memo of appeal as are available to it.