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2018 (4) TMI 225 - HC - Central ExciseRestoration of appeal - delay in filing of appeal of more than 22 years - power of Tribunal to condone the same - failure to make pre-deposit - Whether, the impugned order is passed in violation of the statutory right of the Appellant to contest the appeal as provided under Central Excise Act 1944? - Held that: - There is no doubt, as is evident from the record that the delay in filing the application for restoration of appeal is about 22 years. The appellant has filed the restoration application as per convenience and after two decades. They were granted sufficient time by the Tribunal in the light of the order of the Supreme Court for extension of time for making the pre-deposit, but they failed to deposit even after a lapse of three years from the date of passing the pre-deposit order dated 19.1.1993. SCN for clandestine manufacture/sale etc. was issued on 25th March, 1988. The Order in Original was passed on 10th July, 1992. Recoveries obviously had to be made, especially once the Order in Original had become final. Mere recoveries or even payment after years cannot result in restoration of the appeals or justify condonation of delay in moving the restoration application. The appellant has been grossly negligent and derelict. Their inaction reflects acceptance and abandonment. The appellants have failed to show good cause and justification - there is no flaw or infirmity in the order of the Tribunal, rejecting the application for condonation of delay in filing the restoration application and accordingly dismissing the application for restoration. ROM application dismissed.
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