2016 (10) TMI 389

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....ith the above appeal under Section 35G 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 ....

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....or before 22.10.2011. The appellant did not comply 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 month....

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.... file a further appeal after huge delay. 8. But, today 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 ....