2023 (7) TMI 634

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....ounsel. For The Respondent : Mr. Shobhit Saharia, learned counsel. JUDGMENT (PER HON'BLE THE CHIEF JUSTICE SRI VIPIN SANGHI) The present appeal is directed against the order dated 11.04.2022, passed by the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, R.K. Puram, New Delhi in Final Order No. A/50370/2022-EX(DB) in Excise Appeal No. 50808 of 2019. 2. By the impug....

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....rder, only on 21.02.2019. Consequently, he claimed that he had preferred the appeal in time from the date of the knowledge of the said order. He also made a statement on oath that the averments made in the delay condonation application are true and correct to the best of his knowledge and belief, and that nothing has been concealed therefrom. He also gave an undertaking before the Tribunal that....

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....ot only failed to appear before the Tribunal, but he also failed to file a proper affidavit to explain as to why a fresh appeal was filed against the same impugned order, when the earlier appeal had been preferred and dismissed by the Tribunal, as aforesaid. 5. Consequently, the Tribunal found that the appellant had abused its process, and dismissed the application seeking condonation of delay ....

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....ile an appeal or other proceedings before any Court or Tribunal, without receiving instructions, including the fees therefor. 8. In our view, the appellant has got away very lightly with the imposition of costs of Rs. 10.00 Lakhs. In fact, it was a fit case for initiation of proceedings for perjury against the appellant. However, since the Tribunal has chosen not to take steps, we say no furthe....