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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 - Final Order No. A/89273/2016-WZB/EB and Misc. Order Nos. M/89274-89275/2016-WZB/EB - Dated:- 8-8-2016 - Mr. M.V. Ravi .....

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lant 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 Learn .....

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der of the Tribunal in the first round of litigation. 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 an .....

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tion before the Hon'ble High Court of Bombay 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 .....

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the said impugned order hence they are filing 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 repor .....

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Tribunal for pre-deposit for hearing and disposing 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 .....

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