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2012 (9) TMI 55 - AT - Central ExcisePlea for condonation of delay of one year seven months by Department - appeal was earlier not preferred against order on ground that impugned order was based on decision, SLP against which was dismissed by the Supreme Court, hence decision has been confirmed by Supreme Court - appeal however later preferred based on the view taken by Tribunal in case of CCE, Jallandhar vs. A.G. Flats Ltd.(2011 (7) TMI 968 - CESTAT, NEW DELHI) that dismissal of civil appeals In-Limine by Supreme Court without adverting to the facts and without giving reasons could not be taken as the law laid down by Supreme Court - Held that:- Once the Committee of Commissioners after considering the factual and legal aspect have decided not to prefer appeal against the impugned order, the order has attained finality. As such, the issue now cannot be reopened only because in a subsequent judgment, the Tribunal has taken view that in-limine dismissal of appeal by the Supreme Court does not lay down any law - appeals dismissed.
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