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2018 (5) TMI 1229

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..... tory reason for the long delay of 6 years - there is no reason to condone the delay - COD Application dismissed. - C/COD/50808/2016 [DB], Appeal No. C/57641/2013-DB - C/A/51727/2018-CU[DB] - Dated:- 20-4-2018 - Justice Dr. Satish Chandra, President And Mr. V.Padmanabhan, Member (Technical) Present Shri Kr. Vikram, Advocate for the appellant Present Shri R.K. Majhi, DR for the responde .....

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..... 7/09/2016 the ROA was allowed and matter was to be heard on COD. Finally, on 02/02/2017 the COD and appeals were dismissed by the Tribunal vide Final Order No. 50702/2017. Still not being satisfied the appellant approached the Hon ble High Court in Custom Appeal No. 47/2017. The Hon ble High Court vide its order dated 02/02/2018 has passed a detailed order (8 pages) and finally remanded the matter .....

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..... on vide admission order No. A-384/Cus/05-SC (PB) dated 23.9.2005 directed the applicants to deposit admitted duty liability of ₹ 2,43,56,862/- in six equal monthly installments and for the remaining amount of ₹ 98,03,968/- the rival parties may sit together and workout the duty liability. However, the applicants did not pay/deposit the above admitted duty liability in spite of repeated .....

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..... submits that appellant was very vigilant and was following the development before the Hon ble Settlement Commission and authorities but he was unaware of issue of the impugned order after filing their argument. It is mentioned in para 6 of the appeal memorandum that appellant has received the SCN. 5. At this stage the Shri Kumar Vikram Ld. Counsel submits that was appellant is a co-noticee. Bu .....

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