2010 (12) TMI 1037

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....msp;The cause for delay as disclosed in the application is that the appellants had challenged the show cause notice issued in the matter by way of writ petition before the Hon'ble Allahabad High Court. The show cause notice was dated 29-10-2007. The writ petition was bearing No. 697 of 2009. Meanwhile in the adjudication proceedings, the order dated 4-11-2009 came to be passed. Thereupon the appellants withdrew the Writ Petition No. 697 of 2009 and filed another writ petition bearing No. 154 of 2010 challenging the adjudication orders dated 19-5-2009 as well as 4-11-2009. The Hon'ble Allahabad High Court was pleased to issue notices and the petition is pending before the Hon'ble High Court. By way of abundant caution and to avoid complexity....

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....ants were unaware of the provisions of law regarding the requirement of challenging the impugned order by way of an appeal. It is also not the case of the appellants that there was any delay in communication of the order sought to be challenged in the appeal. Only ground disclosed in the application is that the appellants had challenged the order by way of writ petition. 6. The application does not disclose the date of filing of the writ petition. The application categorically states that the writ petition is pending before the Hon'ble High Court. No doubt, the Advocate for the appellants has made a statement before us that the petition has been withdrawn. However, nothing has been placed on record to establish that the petition has i....

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....tay Applications Nos. 320 and 321 of 2010 in Appeals Nos. E/311-312 of 2010-Excise. Both the said applications were filed in the above appeals. In the Condonation Application No. 349 of 2010, it has been stated that the order dated 4-11-2009 has been subjected to writ petition before the Hon'ble Allahabad High Court being writ petition No. 154 of 2010. In the stay application, it has also been stated that the Hon'ble High Court has issued notices in the said writ petition and the said writ petition is pending before the Hon'ble High Court. In the course of argument in the said applications, ld. Advocate for the appellants submitted that the writ petition has been withdrawn. However, no proof regarding the withdrawal of the writ petition has....