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2016 (10) TMI 339 - CESTAT MUMBAI

2016 (10) TMI 339 - CESTAT MUMBAI - TMI - 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 Commission - 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 .....

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entral Excise Officer - delay cannot be condoned - 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, Member (Technical) Shri Prasad Paranjape, Advocate for appellant Shri Ajay Kumar, Jt. Commr (AR) for respondent ORDER Per M. V. Ravindran When this matter was called out for mentioning, we find that appellan .....

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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 and go before the Settlement Commission, which they exercised and the Settlement Commission reallocated the matter back to the Central Excise officer. It is his submission that against such order of the Settlement Commission appellant filed a writ petitio .....

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