TaxTMI 
TaxTMI 
2022 (5) TMI 74
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....ommissioner, Central Excise and Service, Dehradun [the Commissioner]. It was accompanied by an application seeking condonation of the delay in filing the appeal. 2. The averments that have been made in the delay condonation application are as follows: "1. That the appellant, had resigned from Directorship of the company M/s Sant Steel Alloy P. Ltd. during July 2014, and his resignation was accepted by the Board of Directors' of the company on 11.12.2014; as is evident from a perusal of Annexure No. 1(colly), to the Appeal Memo. 2. Thereafter, the appellant had nothing to do with the company (qua his resignation from the Directorship of the company, accepted on 11.12.2014). 3. That, on 21.02.2019, consequent....
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.... (Erstwhile Director of M/s Sant Steels & Alloys Pvt. Ltd.) VERIFICATION I, Tasleem Ahmed, S/o Shri Chunna Ahmed, r/o Jabta Ganj, 20 Shiv Mandir Wali Gali, Najibabad, Bijnor (UP), the above named appellant, do hereby solemnly affirm on oath, that the averments made in this Delay Condonation Application, are true and correct, to the best of my information and belief; and nothing has been concealed. So help me God. Dated: 02/04/2019 (Tasteem Ahmed) (Erstwhile Director of M/s Sant Steels & Alloys Pvt. Ltd.)" 3. In Form No. EA-III that was filed with the appeal, a statement was also made that the appellant received the order appealed against on February 21, 2019. 4. The appellant also gave an und....
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...., 2019. 7. On September 09, 2019, time was given to the learned authorized representative appearing for the department to seek instructions on the averments made in the delay condonation application. 8. When the matter was taken up on January 27, 2022, the learned authorized representative appearing for the department placed the letter dated March 12, 2022 sent by the Joint Commissioner (Review). The letter mentions that against the same impugned order dated June 30, 2017, the appellant had earlier filed Central Excise Appeal No. 50087 of 2018 on October 10, 2017, which appeal was dismissed by the Tribunal on January 11, 2018 because the appellant did not deposit the statutory amount for filing the appeal. 9. The Bench, accordingly....
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....d this appeal was dismissed on January 11, 2018. The Bench, therefore, directed the appellant to file an affidavit to explain this. Instead of filing an affidavit, learned counsel appearing for the appellant has sought an adjournment. 2. Very reluctantly we adjourn the matter to April 11, 2022. List on April 11, 2022 with the records of Excise Appeal no. 50087 of 2018 decided on January 11, 2018." 11. Pursuant to the order dated March 20, 2022, the office has placed the records of Excise Appeal No.50087 of 2018. It clearly transpires from the record of this appeal that Shri P.R.Mullick, learned counsel had appeared for the appellant on January 11, 2018 and had submitted that due to paucity of funds, the appellant was not able to....
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....rough his counsel Shri Pulak Raj Mullick and Shri Sahil Mullick, but in the present appeal neither a mention has been made that the appellant had earlier filed an appeal to assail the order dated June 30, 2017 passed by the Commissioner and the said appeal was dismissed on January 11, 2018, but a false undertaking has also been given by Tasleem Ahmed that the appellant had not filed any appeal before the Tribunal earlier against the order dated June 30, 2017. 15. The appellant has clearly abused the process and has filed this appeal against the order dated June 30, 2017, which order was earlier assailed by the appellant by filing Excise Appeal no. 50087 of 2018 and this appeal was dismissed on January 11, 2018. The certified copy of the ....