TaxTMI 
TaxTMI 
2007 (1) TMI 447
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...., DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Appeals, stay applications and Condonation of Delay applications are directed against order dated 11-8-2005 of the Commissioner of Central Excise, wherein Commissioner has confirmed a duty demand of over Rs. 1.1 crore and imposed an equal amount of penalty on M/s. Atma Tube Product Ltd. There are also personal penalties. The app....
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....issed on 25-8-2006. Upon receiving certified copy of that judgment, the appellant moved the Hon'ble Supreme Court on 12-10-2006 in a special leave petition. That petition was rejected on 10-11-2006. It is thereafter that the appeal dated 1-12-2006 was filed. 4. The submission of the learned Counsel for the appellant is that in view of the fact that the party was pursuing remedy in other foru....
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....al at all. Instead, they were seeking the route of settlement. He, therefore, would submit that this is not a case falling within the scope of Section 14. He would also point out that this is not a fit case for condoning delay in as much as the appellant, has not abided by the direction contained in the Tribunal's earlier remand order. The contention of the learned SDR is that the appellant is mak....