2016 (8) TMI 1260

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....Jeet Singh, Advocate, for the Appellant. Shri Sanjay Hasija, Superintendent (AR), for the Respondent. ORDER [Order per : Anil Choudhary, Member (J)]. - The appellant a municipality have filed the present restoration application for restoration of their appeal dismissed for non-compliance of pre-deposit order dated 5-3-2015. The Miscellaneous Application is filed for early hearing of the r....

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..... But no further time was granted and the appeal was dismissed on the same day for non-compliance. Soon after dismissal of the appeal the revenue collected an amount of Rs. 88,22,574.80/- from the appellant by attaching the bank accounts which is more than the tax in dispute. In view of the recovery made by the revenue the appellant filed the present restoration application on 28 July, 2015 for re....

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.... for Revenue opposes the restoration application and also relies on the ruling of co-ordinate Bench of this Tribunal in S.G. International v. CCE - 2008 (232) E.L.T. 450 wherein restoration was denied under the fact that the appellant had paid some amount after more than five years of dismissal of the appeal. The ld. Counsel also relies on the ruling of the Allahabad High Court, Kamrup Industrial ....