2016 (2) TMI 333

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....Shri S N Mitra, AC, (AR) ORDER Per H K Thakur The present Misc. Application for condonation of delay [MA (COD], Stay & appeal have been filed by the appellant with respect to OIA No. 32/ST/2010 dt 16/2/2010 passed by Commr (A-I), Kolkata as first appellate authority. OIA is dt 16/2/2010 and the appeal has been filed by the appellant on 22/4/2013, after a delay of more than 1000 days. 2....

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....owing case laws:- (i) Surpac Soft ware Pvt Ltd Vs CCE Chandigarh [2009 (16) STR 629 (Tri.-Del.)] (ii) Cairn Energy India Pty. Ltd Vs CCE & CUS Vizag-II [2008 (221) ELT 440 (Tri-Bang)] (iii) Kirloskar Batteries Pvt Ltd Vs CCE Bangalore-III [2015 (323) ELT 576 (Kar)] 3. Sh. S. N. Mitra AC (AR) appearing on behalf of the Revenue argued that modification application was f....

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....notes for guidance to this order dt 16/2/2010 it is clearly specified that appeal against the said order can be filed with the appropriate appellate authority. There is no provision for seeking modification of the final order. OIA dt 16/2/2010 was duly received by the appellant on 23/10/2010 & slept over that. A letter dt 1/2/11 was received from the department asking appellant to pay up the dues ....

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....forum. Filing such a modification of a final order before the first appellate authority has no legal backing at all. The case law of Honable Apex court in the case of Bharat Refractories Ltd Vs CCE Patna (Supra) is not applicable to the present facts as in the case before Apex court the issue was communication of on order through two letters and not an account of a final order passed by the appell....