2019 (1) TMI 905

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....a, Member (Judicial) And Mr. C L Mahar, Member (Technical) Ms Rinki Arora, Advocate for the Appellant Shri P Juneja, AR for the Respondent ORDER Per Ms. Archana Wadhwa: The present Misc applications stand filed by the appellant in the shape of restoration of appeal application as also the condonation of delay application. 2. After hearing both the sides, we find that the Commissi....

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....eal on merits. 4. It is seen that the matter before the Commissioner (Appeals), to whom the appeal was remanded for decision on merits, stand unattended by him till date. 5. In the meanwhile, the appellants jurisdictional Central Excise authorities vide their letter dated 29.6.2018 addressed to the applicant observed that they have deposited an amount of Rs. 15 lakh on 20.06.2018 i.e. beyond....

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....rayer to restore the appeal inasmuch as the same has already been disposed of. 7. As regards the COD application, learned advocate appearing for the appellant submits that though the Tribunal vide the above referred Final Order dated 09.05.2006 directed them to deposit an amount of Rs. 15 lakh within a period of 8 weeks from that date, learned advocate stated that due to financial crunch, the s....

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.... of Tribunal's order and such a long delay cannot be condoned. For the above proposition, he relied upon the Hon'ble High Courts decision in the case of CC vs. Lindt Exports [2012 (28) STR 216 (Delhi)] wherein an identical order of the Tribunal made in identical circumstances condoning the delay of 4 years in making pre-deposit was set aside by the Hon'ble High Court. 9. After carefully conside....