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2013 (3) TMI 61 - CESTAT NEW DELHICondonation of delay rejected - seeking stay on demand - Held that:- Demand of duty was worked out in view of the impugned order passed by the adjudicating authority deciding the classification issue and appellant were directed to pay the same. As on one hand they have sought stay against recovery of the impugned demand while on the other hand in the proforma filled up by them for filing the appeal, the said amount has been claimed as refund without disclosing the appropriate payment particulars of the same. Thus, there appear contradictions in the above discussed facts on record. Moreover, as find that before the Hon'ble High Court of Delhi, the appellant has submitted that they have deposited the entire amount of the tax demanded as is recorded in the Order dated 1st February, 1989, while they have now sought stay against the said recovery. In view of the above discussed contradictions and incomplete disclosures relating to the payment of duty, the stay application filed by the appellant is also liable to be dismissed without further discussion. As the appellate authority has observed that on one hand they make a submission before Delhi high Court claiming for refund of deposit made towards demand and on the other hand they have filed stay petition for dispensing with the pre deposit. Learned advocate further submits that if an opportunity would have been given to them he would have satisfied the Commissioner (Appeals) as regards the deposit made. Thus set aside the impugned order and remand the matter to the Commissioner (Appeals) for fresh decision on the point of limitation as also on the point of pre-deposit of dues.
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