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2016 (10) TMI 389 - ANDHRA PRADESH HIGH COURT

2016 (10) TMI 389 - ANDHRA PRADESH HIGH COURT - TMI - Condonation of delay - Section 35G of the Central Excise Act, 1944 - assessee instead of complying with the pre-deposit requirement, preferred to file appeal further after huge delay - Held that: - Stricto sensu, no substantial question of law would arise in cases of this nature. But, the statutory right of appeal cannot become redundant, by the dismissal of an application for condonation of delay, on technical grounds. All that one has to se .....

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imposed by the Commissioner, the interest of both the parties would be balanced. While this will ensure some revenue to the respondent, it would restore the right of appeal to the appellant/assessee. - The appellant granted time till 15.10.2016, to make a deposit of 50% of the duty of excise of ₹ 32,29,153/-, together with 50% of the interest upon the said amount, at the applicable rates, from the date of the order in original up to the date of making the deposit before the Commission .....

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or the appellant, and Mr. B. Narasimha Sarma, learned senior standing counsel for Income Tax Department, appearing for the respondent. 3. Pursuant to a show-cause-notice, dated 15.11.2010, issued against the appellant, an order in original came to be passed on 24.06.2011 by the adjudicating authority, imposing a demand of central excise duty to the tune of ₹ 32,29,153/-, together with interest at the applicable rates, and a penalty of an equivalent amount. A personal penalty of ₹ 5,0 .....

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either before the original time granted or the extended time. This resulted in the appeal being dismissed by the appellate Commissioner. 5. As against the order of the appellate Commissioner, the appellant filed a further appeal before the CESTAT, along with an application for condonation of the delay of 10 months and 15 days. The said application was dismissed by the Tribunal, by a final order, dated 21.07.2015, forcing the appellant to come up with the above appeal. 6. Stricto sensu, no subst .....

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