2007 (1) TMI 447

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....for the Appellant. Shri Bipen Verma, 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. T....

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....urt on 9-11-2005. That writ-petition was dismissed 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 t....

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....ing relief against the adjudication order-in-appeal 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 contentio....