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JKM Daerim Automotive Ltd. Versus Commissioner of Customs (Exports) , Chennai

Restoration of appeal - Appeal dismissed for non compliance with pre deposit order - Held that:- Predeposit direction made on 8.6.2012 not being carried out in accordance with law by appellant nor the appellant appeared on 30.7.2012 to explain the po .....

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f predeposit in accordance with law - default as handicaps the Tribunal to consider restoration application which was more than one year old from the stay order and also one year old from the date of dismissal order. Restoration of appeal in spite of .....

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udicial Member And Shri R. Periasami, Technical Member For the Petitioner : Shri R. Janardhanan Pillai, Consultant For the Respondent : Shri B. Balamurugan, AC (AR) ORDER Per D.N. Panda Ld. consultant submits that under wrong advice of the counsel, c .....

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on 4.1.2014 under Excise Accounting Code instead of depositing the same under Customs Code. 2. When the appellant could not report compliance before Tribunal on 30.7.2012, its appeal was dismissed by Order No.839/2012. He also fairly states that none .....

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.2012 which was dismissed by Tribunal on 9.7.2013 for non-prosecution. Again the appellant filed application for ROA on 8.8.2013. When the matter came before the Tribunal on 30.10.2013, ld. DR for the department pointed out to the Bench of the Tribun .....

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r Excise Accounting Code on 4.1.2014 instead of making deposit under Customs Code, again under the wrong advice of the counsel as stated hereinbefore. 3. When the appellant really realised that predeposit order was not complied in accordance with law .....

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ctual matrix, the prayer of the appellant is to restore the appeal. 6. Revenue objects to the prayer for restoration of appeal submitting that appellant cannot approach legal forum at its will and pleasure after an year of date for compliance fixed a .....

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