2018 (12) TMI 935

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....e<br>Mr. Justice Sangeet Lodha And Mr. Justice Dinesh Mehta For the Petitioner(s) : Mr. Hemant Bhati on behalf of Mr. Sanjay Nahar. JUDGMENT PER DINESH MEHTA, J :- The petitioner Company has invoked writ jurisdiction of this Court enshrined under Article 226/227 of the Constitution of India, laying challenge to the order dated 07.02.2012, passed by the Customs Excise & Service Tax Appe....

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.... came to be passed by the adjudicating authority on 23.08.2004, whereby not only the duty of Rs. 2,23,64,285/- was confirmed, an equal amount of penalty (Rs.2,23,64,285/-) was also inflicted upon the petitioner under Section 11AC of the Central Excise Act, 1944 (hereinafter referred to as "the Act of 1944"). The appellant approached the CESTAT feeling aggrieved with the said order dated 23.08.2....

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.... referred too come to be rejected vide order dated 03.02.2006, albeit, with the observation quoted below :- "if the petitioner deposits the aforesaid amount of Rs. 25 Lacs, it would be open for the respondent No.1 to restore the appeal to be heard on merit". A Special Leave Petition against the order of the High Court was filed before the Supreme Court, which was however withdrawn by t....

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....nterest of revival of the company, CESTAT is directed to consider hearing the company's appeal on deposit of Rs. 25.00 lacs." The petitioner however deposited the aforesaid amount of Rs. 25 lacs on 25.06.2010, after about 15 weeks as against 2 weeks' time allowed by the Tribunal. The petitioner then moved the CESTAT by way of filing an application on 03.08.2010 and prayed that the order dated 1....