2017 (5) TMI 1009

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.... G. Shakkarwar, Member (Technical) Shri A. P. Mathur, Advocate,   for Appellant Shri D. K. Deb, Assistant Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The Applicants/ Appellants have filed the present Miscellaneous Application No. E/ROA/ 55761 / 2014 for restoration of Central Excise Appeal No. E/76/2012-D to its original no. for being decided on merits. ....

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....No. 239/2006-EX dated 28/02/2006, appeal was again dismissed for no pre-deposit. Being aggrieved by the said order the appellant preferred Civil Miscellaneous Writ Petition No. 1529/2006 before the Hon'ble Allahabad High Court, which was dismissed with direction that the appellant may prefer an appeal. Thereafter, the appellant preferred Central Excise Appeal No. 2/2010, which was finally disp....

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....ances no penalty was imposable. It is further urged that this Tribunal while granting time for depositing Rs. 5 lacs, for stay did not take into account the value of the land, building, plant & machinery valued at Rs. 55 lacs, which was detained by the Jurisdictional Assistant Commissioner, Muzaffarnagar in order to recover adjudged dues. As per the facts on record, vide Detention Memo dated 23/11....