2012 (9) TMI 415

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....mission.   By this petition under Article 226/227 of the Constitution of India, the petitioner has challenged the order dated 04.11.2011 (Annexure O) passed by the Commissioner (Appeals) Customs Central Excise and Service Tax, Indore in case No.491CE/ IND/APPL/1998/1274 by which the petitioner's application for restoration of appeal has been rejected. Briefly stated challenging the orde....

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....ated time shall led to automatic dismissal of the petition. The said order was further challenged by the petitioner before the Supreme Court. The Supreme Court dismissed the Special Leave Petition by observing that if the petitioner deposits 1/4th of the duty within 4 weeks from the date of the order (15.07.1999), the appeal to be restored before the Appellate Authority and be disposed of on merit....

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....t had deposited the amount on 29.12.2003 and as such the appeal be restored by condoning the delay in payment of predeposit and it be decided on merits. The Commissioner (Appeals) vide impugned order rejected the said prayer and in our considered view rightly. It is clear from the record that the petitioner failed to deposit the amount as directed by the Commissioner (Appeals), thereafter the o....