https://www.taxtmi.com/caselaws?id=125930 The Tribunal dismissed the applications for condonation of delay in filing appeals due to the lack of a valid explanation for the delay post the High Court's order. It rejected the argument that the order dated 28th February 2007 had merged with the Settlement Commission's order, stating that the proceedings before the Commission were non-est after withdrawal. The Tribunal emphasized the exclusive jurisdiction of the Settlement Commission upon admission of an application, noting the applicants' failure to invoke certain powers. The High Court's order rendered the Settlement Commission proceedings non-est, leaving the Commissioner's order unaffected. Consequently, the appeals and stay applications were dismissed. en-us Thu, 04 Jun 2009 00:00:00 +0530 Wed, 31 Oct 2012 16:19:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125930 The Tribunal dismissed the applications for condonation of delay in filing appeals due to the lack of a valid explanation for the delay post the High Court's order. It rejected the argument that the order dated 28th February 2007 had merged with the Settlement Commission's order, stating that the proceedings before the Commission were non-est after withdrawal. The Tribunal emphasized the exclusive jurisdiction of the Settlement Commission upon admission of an application, noting the applicants' failure to invoke certain powers. The High Court's order rendered the Settlement Commission proceedings non-est, leaving the Commissioner's order unaffected. Consequently, the appeals and stay applications were dismissed. Case-Laws Central Excise Thu, 04 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125930