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2014 (8) TMI 653 - HC - Central ExciseCondonation of delay - Inordinate delay of 406 days - Improper advise given by Advocate - Huge amount due on assessee - Held that:- as such and so stated in the Affidavit-in-reply filed on behalf of the respondents that as such the authorised person of the Company was the ex-employee of the department and therefore, the contention on behalf of the petitioners that he advised that before filing an appeal, the Company will have to deposit the entire amount of duty and penalty and since the Company was not in a position to deposit the entire amount of duty and penalty, they did not prefer appeal, cannot be accepted and is rightly not accepted by the learned tribunal. At this stage, it is also required to be noted that as such the aforesaid is not supported by any other evidence and/or affidavit of the concerned person. Even the conduct on the part of the petitioners so stated in the Affidavit-in- reply disentitles the petitioners to any discretionary relief in exercise of powers under Article 226 of the Constitution of India. More particularly when there is a huge liability of approximately more than ₹ 8 Crores and even now there is no property of the Company as the same has been sold and alleged to have been purchased by the close relatives of the petitioners and even in the premises of the petitioner No.1 Company, other Companies are running and they applied for Registration Certificate, we see no reason to interfere with the impugned order passed by the learned tribunal - Condonation denied.
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