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2021 (7) TMI 1190 - AT - Central ExciseCondonation of delay - Earlier, the petition dismissed by the HC on the ground that the writ petitioner (the appellant herein) had a statutory alternative remedy of preferring an appeal before the Tribunal - HELD THAT:- Against the order passed by the Commissioner on February 23, 2018, the appellant had a statutory alternative remedy of preferring an appeal before the Tribunal. The appellant, however, preferred a writ petition before the High Court on July 16, 2018,which petition was dismissed on July 26, 2018 for the reason that the writ petitioner had a statutory alternative remedy of preferring an appeal before the Tribunal. There is no good reason as to why, after the order was passed by the High Court dismissing a writ petition on the ground that the writ petitioner had a statutory alternative remedy of preferring an appeal before the Tribunal, the applicant preferred a Miscellaneous Application before the Tribunal for compliance of the earlier directions issued by the Tribunal on January 31, 2017. Though there is a considerable delay in filing the appeal, but having regard to the fact that the applicant had approached High Court and, thereafter, had filed a Miscellaneous Application before the Tribunal we consider it appropriate to condone the delay but on imposition of cost upon the Appellant - The delay condonation application is, accordingly allowed on payment of cost of ₹ 1 lakh, which shall be paid by the applicant within a period of one month from today in the account of Prime Minister's National Relief Fund. List this appeal with the office report regarding compliance of the order on August 31, 2021.
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