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2016 (10) TMI 389

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....of the Central Excise Act, 1944, challenging the order of CESTAT, refusing to condone the delay of about 315 days in filing the appeal against an order of the appellate Commissioner. 2. Heard Mr. S. Ravi, learned senior counsel appearing for the appellant, and Mr. B. Narasimha Sarma, learned senior standing counsel for Income Tax Department, appearing for the respondent. 3. Pursuant to a show-ca....

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....ply with the pre-deposit condition, either before the original time granted or the extended time. This resulted in the appeal being dismissed by the appellate Commissioner. 5. As against the order of the appellate Commissioner, the appellant filed a further appeal before the CESTAT, along with an application for condonation of the delay of 10 months and 15 days. The said application was dismissed....

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....ay the appellant is prepared to comply with the pre-deposit condition imposed by the appellate Commissioner. Therefore, we are of the considered view that by granting one opportunity to the appellant to comply with the pre-deposit condition imposed by the Commissioner, the interest of both the parties would be balanced. While this will ensure some revenue to the respondent, it would restore the ri....