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2019 (4) TMI 1555

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..... nt P.C. 1. Heard the learned Counsel appearing for the applicant and the learned Counsel appearing for the respondents. The applicants are the appellants in Central Excise Appeals. 2. By judgment and order dated 21st July, 2014, the appellants' appeals were dismissed by this Court. The appeals preferred before this Court by the applicants under Section 35G of the Central Excise Act were directed against the common interim order dated 26th April, 2013 passed by the Customs Excise and Service Tax Appellate Tribunal (for short "the Tribunal). By the said common interim order dated 26th April, 2013, certain amounts were directed to be deposited by the applicants within the period of eight weeks as a condition precedent for entertaining t .....

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..... not operate till 18th February, 2018 is completely erroneous. His submission is that this Court showed leniency by extending time to make compliance and after a long lapse of time, now there is no reason to extend the time. 5. The applicants have tendered undertakings on oath which are taken on record in each Notices of Motion and marked "U1" for identification. The applicants have deposited the amounts as per order dated 26th April, 2013 as confirmed by this Court by order dated 21st July, 2014. The applicants have given a clear undertaking (in paragraph 4 of the aforesaid undertakings) to pay the amount as directed to be paid within a period of four weeks along with interest thereon at the rate of 9% from 19th August, 2014 till 11th July .....

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..... der the dated 21st July, 2014 till the respective dates, on which the entire amount due and payable as per the common interim order, was deposited by the applicants; (c) In the event of failure of the applicants to abide by the undertaking, apart from the legal consequences which will follow, the Notices of Motion shall stand dismissed without further reference to the Court; (d) The Notices of Motion are disposed of in the above terms; (e) For a period of 12 weeks from today, no coercive action shall be taken by the Department to enable the applicants to comply with their undertakings; (f) We make it clear that the amount of interest is agreed to be paid by the applicants with a view to compensate the Revenue on account of delay. In .....

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