2018 (3) TMI 1544

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the restoration application. 2. In the instant case, the Tribunal vide its stay order no. S/142-149/93-D dated 19.08.1993 has directed the assessee-Appellants to make the pre-deposit of Rs. 12 crores + Rs. 5 Crores + Rs. 1.83 crores within a period of three months. Since the assessee-Appellants have failed to make the pre-deposit within the stipulated period, the Tribunal vide its order No.52-54 & 230-222/96-D dated 07.02.1996 has dismissed the appeals. Hence, the present applications have been filed by the assessee-Appellants for recalling the above mentioned Tribunal's order. 3. With this background, we have heard Shri Vinod Kumar Bindal, learned representative for the assessee-Appellants, who submits that, due to paucity of fu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri H.C. Saini, learned DR along with Shri Satya Veer Singh, Sr, Investigating Officer, DGCEI, justified the impugned order. He submits that the applications for restoration of appeal and condonation of delay have been filed by the assessee-Appellants on the ground that they have merit of the case in their favour based on the decision of the Tribunal dated 27.10.2010 that the Tribunal has delinked duty demand of GTC and confirmed duty against the job worker units. This contention of the assessee-Appellants appears to be not sustainable in the light of the Hon'ble Supreme Court order dated 27.08.2012 and the Hon'ble Delhi High Court order dated 18.10.2012, as the duty liability of M/s GTC Indus Ltd. was confirmed based on facts and c....