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2016 (8) TMI 662 - CESTAT NEW DELHI

2016 (8) TMI 662 - CESTAT NEW DELHI - TMI - Restoration of appeal - Seeking recall of Tribanal's order - appellant also did not made pre-deposit even during the period extended by the Hon’ble High Court and the Hon’ble Supreme Court - now claimed to have deposited the amount as ordered vide CESTAT- non-compliance of stay order passed by the Hon’ble CESTAT - Held that:- restoring the appeal in these circumstances would be tantamount to extending the time allowed for pre-deposit by the High Court .....

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and Ms. Rinki (Advocate) for the Appellant Mr. G. R. Singh (DR) appeared for the Respondent ORDER ROA applications have been filed seeking recall of the Tribunal s order No. A/58690-58691/2013 dated 20.12.2013 in terms of which the appellant s appeals were dismissed for failure to comply with the stay order dated 15.07.2013. 2. The facts of the case as narrated by the Ld. Advocate are as under: a) The Tribunal vide its order dated 15.07.2013 directed the appellant assessee to make a pre-deposit .....

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application was also dismissed by Supreme Court vide order dated 06.01.2014. b) The appellants have now sought restoration of appeal on the ground that having not succeeded even at the level of Supreme Court, they have now managed to deposit the amount as ordered by the Tribunal and cited the judgment of Hon ble Supreme Court in the case of Kisan Gramodyog Sansthan vs CCE Kanpur [2015 (319) ELT 370 (S.C.)] & Hon ble Tribunal in the case of Shree Wood Products (Pvt.) Ltd. vs CCE Delhi [2005 ( .....

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