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2015 (4) TMI 109 - HC - Central ExciseCondonation of delay - Civil Applications for review against the order [2013 (5) TMI 705 - GUJARAT HIGH COURT] - Cenvat Credit - reasonable steps before availing credit - original manufacturer of fabrics were alleged to be fictitious - endorsed invoices - Held that:- Union of India has failed to give any satisfactory answer as to what prevented them from filing the application for review within 30 days when there was no dispute that Special Leave Application could not be filed at the instance of the Revenue in this type of cases against our order dated 28th September 2012 where the revenue-effect involved was less than ₹ 25 lakh - applicants have failed to prove sufficient cause for not filing the applications for review within the period of limitation. There was also no justification at the instance of any reasonable person, none other than Union of India to wait till the permission for withdrawal of application for Special Leave was permitted by the Supreme Court with liberty to file application for review in a different matter inasmuch as on expiry of the period of limitation, a valuable right has accrued in favour of the respondent before us on the subject-matter of the present litigation. - Following decision of Office of the Chief Post Master General v. Living Media India Ltd. and Another reported in [2012 (4) TMI 341 - SUPREME COURT OF INDIA] - Condonation denied.
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