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2015 (12) TMI 258 - HC - Central ExciseRestoration of appeal - pre deposit made - Availment of CENVAT Credit - Capital goods - Held that:- CWP No.16013 of 2011 had been earlier filed by the petitioner seeking similar relief. The said writ petition was dismissed by this Court vide order dated 30.8.2011. The petitioner has concealed this fact while filing the present writ petition. In the writ petition, the petitioner has stated that no such similar Civil Writ Petition has previously been filed by it before this court or the Supreme Court of India. - Court while dismissing earlier CWP No.16013 of 2011 on 30.8.2011 had extended the time by one month for depositing the amount. The said order also remained uncomplied with as the petitioner never deposited any amount in pursuance to the order dated 30.8.2011 extending the time. The appeal was dismissed by the Tribunal on 30.9.2011. Besides concealment of factum of filing of CWP No.16013 of 2011 is there on the part of the petitioner disentitling it to any discretionary relief under Articles 226/227 of the Constitution, the present writ also suffers from delay and laches as well. - Decided against assessee.
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