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2019 (2) TMI 1098 - HC - Central ExciseCondonation of delay of 110 days in filing revision - condonation sought on the ground that there was a confusion as to where the revision had to be filed - Held that:- The instant petition is completely devoid of any merit - demand raised by the petitioner has already been dropped/cancelled by the Tribunal vide order dated 30.07.2015, therefore, the petitioner ought not to have filed the instant petition. Despite knowledge of above said fact, filing of instant petition by the petitioner, his mala fide action with some ulterior motive and extraneous consideration, best known to him, amounts to grave harassment to the innocent tax payers - Filing of this petition, amounts to gross abuse of the process of law, inasmuch as, after cancellation of demand raised by him from the respondent, this petition was not maintainable. This petition is dismissed with exemplary costs of ₹ 2,00,000/- (Rupees Two Lakhs) to be recovered from the erring officer from his own pocket.
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