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2018 (2) TMI 396 - HC - Central ExciseTime limitation for filing appeal - MODVAT/CENVAT credit - changes in CCR and there being no saving clause enabling the continuance of such proceedings - Held that: - the appeal was rejected on 08.03.2001. The saving clause came into force two months after the appeal was rejected. The amendment was brought into Section 35C(2) in 2002 with effect from 11.05.2002, i.e., more than one year after the appeal was rejected. The appellant even then waited for another two years before an application was filed, which was produced at Annexure-C dated 19.01.2004. It is also pertinent that there were three appeals dismissed by the CESTAT as per Annexure-B, as seen from the cause titles of a number of appeals extracted in the order. The appellant diligently filed two appeals and left out the appeal in the present proceedings. The appellant is found to have not diligently prosecuted the appeal in the present proceedings - appeal dismissed - decided against appellant.
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