2013 (1) TMI 3

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.... Commissioner's order which is said to have been received by the appellants on 8.3.2004. The COD applications filed by the appellants seek condonation of the delay of 2649 days involved in the filing of the appeals. Moving these applications, the learned counsel for the appellants submits that they ere pursuing a writ petition filed in the Hon'ble High Court of Andhra Pradesh and that the writ petition was dismissed as withdrawn on 17.6.2011 and further that the present appeals and applications were filed thereafter. On a perusal of the records, we find that writ petition No.6099 of 2004 was filed by the appellants on 26.3.2004. The counsel for the appellants submits that the writ petition had been admitted and interim stay granted by the H....

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....ble High Court's judgment dated 17.6.2011 in writ petition No.6099 of 2004, which reads as follows: "Mr. Ch.Pushyam Kiran, Advocate, representing Mr. S.Ravi, the counsel for the petitioners, seeks permission of this Court to withdraw writ petition with liberty to avail appropriate alternative remedy. Permission is granted. The writ petition is, therefore, dismissed as withdrawn. No costs." No relief in equity was granted therein. Therefore, we have got to deal with the COD applications on the facts and circumstances placed before us. It appears from the records that the impugned demand of duty is in relation to excisable products which were found to have been clandestinely cleared by the company without payment of duty during the period ....