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Sigma Diagnostics (I) P. Ltd. Versus Union Of India

2015 (10) TMI 1296 - GUJARAT HIGH COURT

Restoration of appeal - Appeal dismissed for non prosecution - Held that:- Having regard to the finding recorded by the Tribunal in the impugned order dated 10.4.2014, it cannot be said that the impugned order suffers from any serious legal infirmity. However, considering the fact that the petitioners do not desire to contest the appeals on merits and only seek to avail of the benefit of option of reduced penalty under section 11AC of the Central Excise Act and rule 26 of the Central Excise Rule .....

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MR GAURANG H BHATT, ADVOCATE JUDGMENT PER : HONOURABLE MS.JUSTICE HARSHA DEVANI 1. Leave to amend the cause-title as well as the prayer clause. 2. Rule. Mr. Gaurang Bhatt, learned senior standing counsel waives service of notice of rule on behalf of the respondents. Having regard to the controversy involved in the petition, with the consent of the learned advocates for the respective parties, the petition is taken up for final hearing today. 3. This petition is directed against the order dated .....

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te for the petitioners has submitted that the petitioners had on 10.4.2014 sought an adjournment as the clients had informed the learned advocate that in view of recovery sought to be made by the department they had paid major amount of duty as well as interest. It was submitted that as there were two appeals of this very company before the Tribunal on almost similar facts and one of which had been disposed of on merits by directing confirmation of duty and reduction of penalty of 25% and reduct .....

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f the Central Excise Act, 1944 and rule 26 of the Central Excise Rules, 2002 as the case may be, which was not given at the relevant time. It was submitted that in these circumstances, the impugned orders may kindly be quash and set aside and the appeals be restored to the file of the Tribunal for deciding the same on the limited question of grant of option of reduced penalty under section 11AC of the Central Excise Act and rule 26 of the Central Excise Rules, as the case may be. 5. On the other .....

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advanced by the learned counsel for the respective parties and has perused the impugned orders passed by the Tribunal. 7. As can be seen from the impugned orders, the Tribunal has dismissed the appeals on the ground of want of prosecution and has refused to restore the appeals as the Tribunal did not find any merit in the contents of the restoration application. Nonetheless, the learned counsel for the petitioners has invited the attention to the averments made in the memorandum of the petition .....

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