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2018 (5) TMI 1056 - HC - Central ExciseRevision petition u/s 35 EE of the CEA 1944 - the revisional authority (respondent no.4) dismissed the revision petition only on the ground of delay of 8 years in filing revision petition - Held that: - petitioner preferred revision petitions after delay of 8 years knowingly well that revision is not maintainable, preferred appeal before CESTAT and CESTAT Commissioner specifically apprised the counsel for the petitioner in his order dated 9.8.2005 that in case petitioner is aggrieved with the order, he should file revision application to the Joint Secretary, Government of India, Ministry of Finance, New Delhi but the petitioners over looked the Commissioner’s advise and perused the appeal before the CESTAT for 8 years and in between said period some revision petition were field in other matter, meaning thereby, it is not a fit case in which a bonafide mistake has been committed by the petitioners, more so, it is a case in which with open eyes the petitioners preferred appeal before CESTAT and after 8 years when appeals were dismissed on the ground of maintainability, the petitioners preferred revision petition, in which impugned orders were passed by the revisional authority. It is not a fit case in which delay of 8 years can be condoned to entertain revision petition or to direct the revisional authority to decide the revision petition on merit because all the facts submitted before the revisoinal authority for condonation of delay were considered objectively and, thereafter, the revision petitions were dismissed. Petition dismissed - decided against petitioner.
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