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M/s. Rathi Ispat Ltd., Shri Arun Rathi, M.D. & Shri Ravinder Jain Versus CCE, Ghaziabad

2015 (3) TMI 1101 - CESTAT NEW DELHI

Waiver of costs - cost was imposed for non-appearance on the scheduled day of hearing - Held that:- Between June, 2010 to May, 2014, the matter was adjourned by Bench from time to time for various reasons and the adjournments were not on the request of the Appellant. On some occasions, directions were issued to the department for supply of relied upon documents as well as non-relied upon documents. The other occasion, on which the adjournment was granted on the appellant’s request by the Bench w .....

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r - Decided in favour of assessee. - E/Misc/50606/2015 in Appeal No.E/500,501 & 568/2010-EX (DB) - Misc. Order No. 51110/2015 - Dated:- 30-3-2015 - Mr. Rakesh Kumar, Member (Technical) And Mr. S.K. Mohanty, Member (Judicial) For the Petitioner : Dr. Prabhat Kumar, Advocate, Shri S.S. Dabas, Advocate and Shri N. Mullick, Advocate For the Respondent : Shri B.K. Singh, Advocate ORDER Per Rakesh Kumar: This is a misc. application filed by the appellant for waiver of cost of ₹ 25,000/- imposed .....

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ed the following orders:- Every time when this appeal comes up, appellant is seeking adjournments. Appeal was filed in 2010 with the stay application and that is already 4 years old. Revenue interest has been prejudiced due to repetitive adjournments sought. Therefore, to meet the end of justice, the appellant Rathi Ispat is directed to deposit ₹ 25,000/- to the credit of the Prime Ministers Relief Fund within a week of receipt of this order and produce challan for fixing the date of hea .....

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he is in out of the country. Notice is therefore hereby issued to Revenue to show cause why matter shall not be proceeded for hearing on the next date whether or not special counsel engaged by Revenue is present. 5. Call the matter on 25th July, 2014. 2. Heard both the sides in respect of misc. application. 3. Shri Prabhat Kumar, ld. Counsel for the appellants pointing out to the Chart enclosed with the misc. application pleaded that as is clear from the Chart, adjournment on two occasions only .....

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only, that since there was genuine reason for his non-appearance on 11.07.2014 the imposition of cost of ₹ 25,000/- is not justified and hence, he prays for waiver of the cost. 4. Shri B.K. Singh, Advocate, ld. Counsel representing the Department opposed the misc. application for waiver of the cost on the ground that the appellant should have filed appeal before the appropriate forum and the cost cannot be waived by the Tribunal in respect of the misc. application filed by the appellant. 5 .....

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