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2022 (5) TMI 74 - AT - Central ExciseSeeking condonation of the delay in filing the appeal - appellant had resigned from Directorship of the company - Section 35B of the Central Excise Act, 1944 - HELD THAT:- It is seen that in the present appeal, the appellant has stated in the delay condonation application that consequent to the recovery proceedings initiated by the Superintendent, the appellant made a request, by a letter dated February 21, 2019, that a certified copy of the order dated June 30, 2017 be provided and after the appellant was provided with a certified copy of the order, he filed the appeal on March 07, 2019. The appellant, therefore requested that the period of limitation should be counted from February 21, 2019. This delay condonation application has been verified by Tasleem Ahmed stating therein that the averments made in the delay condonation application are true and correct to the best of information and belief of the applicant and nothing has been concealed. On January 27, 2022 time has been granted to the appellant to file a proper affidavit to explain why a fresh appeal was filed against the same impugned order - Neither on March 30, 2022, when the matter was listed nor today the learned counsel for the appellant has appeared nor any affidavit has been filed - Such an abuse of the process cannot be over looked and has to be viewed seriously. The appellant has not only concealed material facts but has also deliberately stated false facts before the Tribunal with ulterior motives. It is, therefore, a fit case for imposition heavy cost upon the appellant. The cost is determined at Rs.10 Lakhs, which cost shall be deposited by the appellant within a period of six weeks from today in the PM CARES Fund - thus, the delay condonation application is accordingly dismissed with costs of Rs. 10 Lakhs.
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