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2016 (3) TMI 1112 - CESTAT NEW DELHI

2016 (3) TMI 1112 - CESTAT NEW DELHI - TMI - Restoration of appeal - seeking recall of CESTAT order - COD application was available on the date of dismissal of its appeal but was not brought to the notice of CESTAT - Held that:- it is evident from the said CESTAT order itself that CESTAT had granted liberty to the appellant to apply for restoration of appeal on production of necessary clearance from the COD and had not set any time limit for doing so. Thus, there is force in the contention of th .....

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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 entire amount of duty stands deposited and approp .....

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(TECHNICAL) Appearance: Mr. B.L. Narsimhan (Advocate) for the Appellant Mrs. Neha Garg (DR) for the Respondent Per R.K. Singh: The appellant has filed the restoration of appeal application seeking recall of the CESTAT order dated 28.08.2006 on the ground that the COD application was available on the date of dismissal of its appeal but was not brought to the notice of CESTAT, and that it has now been submitted along with ROA application. The Ld. Advocate for the appellant argued that there is no .....

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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 th .....

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sary clearance from the COD and had not set any time limit for doing so. Thus, there is force in the contention of the appellant that the appeal should be restored as the clearance from COD has been produced. We have perused the COD clearances and find that it clearly states that only on the penalty aspect the appellant may approach CESTAT . Thus the appeal cannot be ordered to be restored except for the penalty aspect. As regards the contention of the Ld. D.R. that unacceptably long time has el .....

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