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Shri Shivani Textiles P. Ltd. Versus Commissioner of Central Excise

2016 (10) TMI 339 - CESTAT MUMBAI

Condonation of delay of 17 years for filing appeal before Tribunal - recovery proceedings in progress - approach to Settlement Commission - provision in the statute which permitted the appellant to withdraw the appeal and go before the Settlement Com .....

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elsewhere i.e. before Settlement Commission. 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 Commissio .....

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ndoned - appeal dismissed - decided against appellant. - Application No. E/MA(Ors)/92954/16, E/COD/92119/16, Appeal No. E/86670/16 - a/89273/16/EB AND M/89274-89275/16/EB - Dated:- 8-8-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, .....

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isions 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 fil .....

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igation. They got some relief from the High Court of Bombay. He would submit that during the intervening period, there was a provision in the statute which permitted the appellant to withdraw the appeal and go before the Settlement Commission, which .....

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bay and the Hon'ble High Court upheld the order of the Settlement Commission 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 Settle .....

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g this appeal with prayer to condone the delay. 3. Heard both sides. 4. On perusal of the records, Firstly we find that the appellant in the first round of litigation itself instead of depositing and reporting compliance of the stay order passed by t .....

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posing of the appeal is also confirmed by the Hon ble Supreme Court. The appellant has availed the benefit of provisions; withdrew the appeal from Tribunal and approached the Settlement Commission. Action of appellant in withdrawal of an appeal after .....

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