2015 (9) TMI 1598

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....or the Appellant. Shri K.K. Maity, Advocate, for the Respondent. ORDER G.A. No. 2854 of 2015 : Let affidavit of service filed in Court today be kept on record. 2. The application for condonation of delay in preferring appeal against the order dated 25th November, 2013 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata in Miscellaneous Appli....

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.... is allowed. Let the appeal be registered if it is otherwise in form. G.A. No. 2856 of 2015 4. This application being G.A. No. 2856 of 2015 has been filed for admitting the appeal preferred against the order dated 25th November, 2013 passed by the Tribunal in Miscellaneous Application No. E/M/71345/2015 on the following substantial question of law : Whether in the facts and circumsta....

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....of 50% of the duty against the total liability of duty, penalty and interest confirmed by the lower authorities. It is submitted by the learned advocate for the appellant that payment could not be made as there was labour unrest in the factory and consequent suspension of work and as a result, the petitioner/appellant could not be present at the time of hearing. It is submitted that as the appella....

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....y are ready and willing to deposit a sum of Rs. 35 lakhs within a period of eight weeks from date, the impugned order passed on 25th November, 2013 is set aside and quashed. On such deposit of Rs. 35 lakhs within eight weeks from date, the Customs, Excise and Service Tax Appellate Tribunal, Kolkata shall hear the appeal preferably within eight weeks after giving an opportunity of hearing to the pa....