2015 (2) TMI 742 - SCH - Central Excise

Condonation of delay- As directed by the high court in case 2014 (9) TMI 613 - JHARKHAND HIGH COURT that Tribunal has rightly considered the facts and rightly reached to the conclusion that the cause shown by the petitioner appears to be only afterthought and there is no sufficient cause for condonation of delay- Held that - Looking at the peculiar facts of the case, in the interests of justice, we direct that upon payment of ₹ 25,000/- by way of costs to the sole respondent within two months from today, the impugned Judgment shall be set aside and Tax Appeal No. 3 of 2013 shall be restored to its original number and shall be heard on merits by the High Court. Decided conditionally in favour of appellant.

Summary

The Supreme Court directed the appellant to pay Rs. 25,000 as costs to the respondent within two months. Upon payment, the impugned judgment would be set aside, and the tax appeal would be restored and heard on merits by the High Court. Failure to deposit the amount within the specified time would keep the original judgment in force.