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2016 (10) TMI 389 - HC - Central ExciseCondonation of delay - Section 35G of the Central Excise Act, 1944 - assessee instead of complying with the pre-deposit requirement, preferred to file appeal further after huge delay - Held that: - Stricto sensu, no substantial question of law would arise in cases of this nature. But, the statutory right of appeal cannot become redundant, by the dismissal of an application for condonation of delay, on technical grounds. All that one has to see is whether the interest of the Revenue will stand protected, even while recognizing the right of the assessee to exercise the statutory remedies available to them. It was due to the financial hardship that assessee did not to comply with the demand, but filed a further appeal after huge delay. The appellant is prepared to comply with the pre-deposit condition imposed by the appellate Commissioner. Thus, by granting one opportunity to the appellant to comply with the pre-deposit condition imposed by the Commissioner, the interest of both the parties would be balanced. While this will ensure some revenue to the respondent, it would restore the right of appeal to the appellant/assessee. The appellant granted time till 15.10.2016, to make a deposit of 50% of the duty of excise of ₹ 32,29,153/-, together with 50% of the interest upon the said amount, at the applicable rates, from the date of the order in original up to the date of making the deposit before the Commissioner (Appeals) - delay condoned - appeal allowed - decided in favor of appellant.
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