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2016 (10) TMI 339 - AT - Central ExciseCondonation of delay of 17 years for filing appeal before Tribunal - recovery proceedings in progress - approach to Settlement Commission - provision in the statute which permitted the appellant to withdraw the appeal and go before the Settlement Commission - having invoked jurisdiction of another fora, whether the delay in filing appeal before Tribunal can be condoned? - Held that: - Action of appellant in withdrawal of an appeal after disposal of stay petition, would amount to seeking remedies elsewhere i.e. before Settlement Commission. This action of appellant indicates he has preferred to invoke jurisdiction of another fora, hence no case is made out for condonation of delay. Further, having invoked jurisdiction of Settlement Commission and obtained an order which is affirmed by Hon’ble High Court, which has become final, now cannot plead for condonation of delay in filing this appeal. Appellant should have followed up the issue with the Central Excise Officer - delay cannot be condoned - appeal dismissed - decided against appellant.
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