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2014 (6) TMI 51 - DELHI HIGH COURTCondonation of delay in filing of appeal - due to filing revision application at wrong forum - Denial of drawback claim - inputs used on the exported product - Held that:- the Tribunal, as would be apparent from the impugned order, took rather a strict view on limitation and inferred that the petitioner caused deliberate delay. In the present case the show-cause notice and the order-in-original made in 2009 had proposed recovery of penalty amount of ₹ 60 lakhs and ₹ 75 lakhs. Under the circumstances, the finding of the Tribunal that it intentionally approached authorities who did not possess jurisdiction does not appear to be justified. Having regard to the peculiar circumstances, the petitioner”s appeal before the CESTAT being [2013 (5) TMI 712 - CESTAT NEW DELHI] shall be taken up for consideration uninfluenced by the question of delay - Delay condoned.
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