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2018 (7) TMI 907

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....l) Shri R.K. Choudhary, Advocate - for the appellant. Shri R.K. Mishra, Authorized Representative (DR) - for the Respondent. ORDER Per. Anil Choudhary: Heard the parties. 2. The appellant/applicant have filed the present miscellaneous application for modification of mistake pointed out in final order dated 28/11/2014 whereby they were directed to make a pre-deposit of Rs. 7.50....

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....cember 2017 rejected the prayer for hearing the appeal on merits as the time given by this Tribunal to make pre-deposit had lapsed. Thereafter the appellant again approach this Tribunal and filed Excise miscellaneous application No. 50068 of 2018 dated 26/03/2018 for extension of time, as the pre-deposit has already been made. This Tribunal passed an ex-parte order and dismissed the said miscellan....

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....al was dismissed by this Tribunal, the Apex court had directed payment of interest of 9% of the pre-deposit amount, to be deposited for granting opportunity of hearing in the main appeal by the Tribunal. 6. Having considered rival contentions, we find that the appellant have already made the pre-deposit of Rs. 7.50 lakhs on 3^rd May, 2016. Further Section 35F stood amended w.e.f. 06/08/2014, pr....