2021 (8) TMI 551

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....onourable Mr. Justice S.M.Subramaniam For the Petitioner : Mr.G.Sankaran For the RR 1 to 3 : Mr.Umesh Rao Senior Panel Counsel For the R4 : No appearance ORDER The order in appeal passed by the 1st respondent in order dated 24.08.2018 is under challenge in the present Writ Petition. 2.The learned counsel appearing for the petitioner states that the appeal filed against the Order-....

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.... But the appellant have filed this appeal only on 22.01.2018 almost after a delay of one year and 30 days. i.e., the appeal should have been file on or before 22.02.2017. The appellant have also filed condonation of delay in filing this appeal stating that they have filed this appeal after getting approval from the higher authorities; for the reasons stated above, they have requested to condone th....

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.... filed beyond the period of limitation and further, the petitioner has not made pre-deposit, which is mandatory for entertaining the appeal under the provisions of Central Excise Act. In this regard, the learned counsel for the petitioner states that the Writ Appeal was pending and the order was passed in W.A.No.1158 of 2018 on 17.05.2018. In view of the pendency of the Writ Appeal during the rele....

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....vision Bench of this Hon'ble Court. 7.This being the factum established, the order impugned passed by the 1st respondent in Appeal No.145/2018-ST dated 24.08.2018 is quashed. The petitioner is directed to comply with the condition of pre-deposit as contemplated under the Central Excise Act, within a period of four weeks from the date of receipt of a copy of this order and represent the appe....