TMI Blog2016 (10) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... ion - having invoked jurisdiction of another fora, whether the delay in filing appeal before Tribunal can be condoned? - Held that: - Action of appellant in withdrawal of an appeal after disposal of stay petition, would amount to seeking remedies elsewhere i.e. before Settlement Commission. This action of appellant indicates he has preferred to invoke jurisdiction of another fora, hence no case i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an When this matter was called out for mentioning, we find that appellant has deposited the amount as per the provisions to Section 35F of the Central Excise Act, 1944. Accordingly, the show-cause notice is discharged. 2. We take up the miscellaneous application for condonation of delay in filing the appeal. 2.1 Learned Counsel submits that the appellant has filed this appeal against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and the operative portion of the order of the Lordships is that the concerned Central Excise Officer should finally dispose the matter as per the direction of the Settlement Commission. It is his submission that no action was undertaken by the adjudicating authority or the Central Excuse Officer till 17 years and on 11.04.2016, a recovery letter was issued to them against the said impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y petition, would amount to seeking remedies elsewhere i.e. before Settlement Commission, in our view this action of appellant indicates he has preferred to invoke jurisdiction of another fora, hence no case is made out for condonation of delay. Further, having invoked jurisdiction of Settlement Commission and obtained an order which is affirmed by Hon ble High Court, which has become final, now c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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