2018 (5) TMI 1229

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....or the appellant Present Shri R.K. Majhi, DR for the respondent Per:Justice Dr. Satish Chandra 1. The present appeal is filed against the Order-in-Original dated 28/03/2007. It is the claim of the appellant that the impugned order was received on 25/02/2013. Soon after receiving the order the appellant has filed the appeal on 24/05/2013 before the Tribunal. On 15/09/2014, the matter was l....

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....ed a detailed order (8 pages) and finally remanded the matter to the Tribunal to decide the issue of limitation. The Hon'ble High Court also directed the party to appear before the Tribunal on 27/02/2018. In this scenario we heard Shri Kumar Vikram at length, who repeated the same grounds without giving any new ground. On the other hand, Shri R.K. Majhi, Ld. DR for the Revenue read out paragraph 4....

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....ove admitted duty liability in spite of repeated time granted by the Settlement Commission vide order dated 5.4.2006 and 26.4.2006. Since the applicants did not deposit single penny so the Hon'ble Settlement Commission vide final order No. F-421/Cus/06-SC (PB) dated 2.8.2006 held the act of non-payment of the admitted duty amount as directed by the Bench vide A.O. dated 23.9.2005 as an act of non-....

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.... submits that was appellant is a co-noticee. But the fact remains the present appeal was filed by Co-noticee where it was mentioned that SCN was issued. 6. We have considered the facts of the case where the appellant has failed to explain the satisfactory reason for the long delay of 6 years. The arguments and facts have already been discussed in our earlier order as well as order of the Hon'bl....