TMI Blog2018 (3) TMI 1544X X X X Extracts X X X X X X X X Extracts X X X X ..... (Rep. by Sh. H. Saini, DR Sh. Satya Veer Singh, SIO., DGCEI) - for the Respondent ORDER Per: (Dr.) Satish Chandra The present Applications are filed by the assessee-Appellants for Restoration of Appeal and Condonation of Delay in filing the restoration application. 2. In the instant case, the Tribunal vide its stay order no. S/142-149/93-D dated 19.08.1993 has directed the assessee-Appellants to make the pre-deposit of ₹ 12 crores + ₹ 5 Crores + ₹ 1.83 crores within a period of three months. Since the assessee-Appellants have failed to make the pre-deposit within the stipulated period, the Tribunal vide its order No.52-54 230-222/96-D dated 07.02.1996 has dismissed the appeals. Hence, the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dras); (iii) Venus Electronics Control Pvt. Ltd. Vs CCE, Kandla, 2006 (198) ELT 547; (iv) Inventa Electronics (P) Ltd. Vs Commissioner, 2004 (168) A121 SC; and (v) M/s Avtar Company, Parasia District Vs UOI, CEA NO.11/2015 dated 30.11.2015 (MP) 4. On the other hand, Shri H.C. Saini, learned DR along with Shri Satya Veer Singh, Sr, Investigating Officer, DGCEI, justified the impugned order. He submits that the applications for restoration of appeal and condonation of delay have been filed by the assessee-Appellants on the ground that they have merit of the case in their favour based on the decision of the Tribunal dated 27.10.2010 that the Tribunal has delinked duty demand of GTC and confirmed duty against the j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;ble Supreme Court vide order dated 27.08.2012. To support his arguments, he placed reliance on the following cases : (i) M/s Tin Mfg. Co. Ltd. Vs CCE, Ghaziabad, 2009 (236) ELT 257 CT-Del); (ii) M/s Prabhat Agro Indus. Vs CCE ST, Rajkot, 2017 (346) ELT 389 (T-Amd); (iii) M/s Kirtikumar Jawaharlal Shah Vs UOI, 2012 (282) ELT 217 (Bom.); (iv) M/s Master Recording Co. Vs CCE, Chennai, 2000 (117) ELT 216 (T-Chennai); (v) M/s Nirlon Synthetic Fibres Chemicals Ltd. Vs UOI, 1998 (99) ELT 22 (SC); (vi) M/s Rajkamal Printery Vs UOI, 2017 (48) STR 452 (Guj.); (vii) M/s Standard Audio Video (P) Ltd. Vs CCE C, Bangalore, 1999 (106) ELT 532 (T-Madras); and (viii) M/s Himla Hosiery Mfg. Dye Pri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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