TMI Blog2016 (3) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... t may approach CESTAT’. Thus the appeal cannot be ordered to be restored except for the penalty aspect. As regards the contention of Reveue that unacceptably long time has elapsed since the appeal was dismissed, we may observe that CESTAT in its order dated 28.08.2006 did not set any time limit to seek restoration of appeal on production of COD clearance. Therefore, in the light of the specific provision in the impugned order, the restoration of appeal can be permitted only on production of necessary clearance from the COD and, by necessary implication, only to the extent it has been cleared by the COD. Hence the restoration of appeal is allowed only in relation to penalty . Waiver of pre-deposit - Held that:- it is found that the entir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommittee of Secretaries granted the permission to pursue the appeal only for the penalty aspect of the impugned order. 2. The Ld. DR on the other hand stated that considering the time of almost 8 years that has elapsed since the impugned order was passed this delay is too long to condone, even if there is no time limit prescribed for seeking restoration of appeal. 3. We have considered the contentions of both sides. 4. The CESTAT order dated 28.08.2006 sought to be recalled by the appellant is reproduced below: The appellant is a Public Sector Undertaking and governed by the order passed by the Hon ble Supreme Court in the case of ONGC vs CE, Calcutta reported in 1992 (61) ELT 3. The requisite permission to pursue the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.C. judgment in the case of ONGC (Supra), we would like to state that we are dealing with the order of CESTAT dated 28.08.2006 which allowed the appellant liberty to apply for restoration of the appeal on production of necessary clearance from the COD. In the light of the said specific provision in the impugned order, the restoration of appeal can be permitted only on production of necessary clearance from the COD and, by necessary implication, only to the extent it has been cleared by the COD. 5. In the light of foregoing analysis, we allow the restoration of appeal only in relation to penalty. The Registry to list the appeal in due course. 6. As regards the stay application, we find that the entire amount of duty stands deposited ..... X X X X Extracts X X X X X X X X Extracts X X X X
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