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TMI Blog2001 (2) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act, 1944. 3. The learned Advocate submitted that the order of the Hon ble CEGAT permitting withdrawal of the appeal even though is dated 4-9-2000 was received only on 16-9-2000. Proof regarding receiving the said withdrawal order were also produced during the hearing. The application was filed on 16-10-2000 which is not within the time limit prescribed under the provisions of sub-section 5 of Section 32PA of Central Excise Act, 1944. The submission was that under the General Clause Act the last day of the prescribed period is to be excluded while computing time. 4. Yet another submission by the learned Advocate was for adjustment of the duty amount deposited viz. Rs. 4,41,537/- consequent upon the order No. 267/86-B-I of the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Since the Appellants therein (Applicants before the Settlement Commission) did not plead any financial hardship in depositing the amount and the contentions raised were mostly interpretation of facts in the light of the legal axioms, the Hon ble Appellate Tribunal, New Delhi ordered that it was a fit case in which the Appellants should be directed to deposit the duty amount within a period of six weeks from that day (date is 28-5-1986 as seen from the copy of the order filed with the Settlement Commission). It was further ordered that on such a deposit, the deposit of penalty shall stand waived and if the deposit of duty was not made as mentioned, this order shall stand vacated and appeal would be liable to be rejected under Section 35F of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned that deposit made for hearing an appeal will take away the right of an applicant to come before the Settlement Commission. It is only an enabling provision for an applicant to withdraw the appeal before the Hon ble CEGAT and come to Settlement Commission if the applicant so desires. Sub-section (5) of Section 32PA reads :- An application to the Settlement Commission under this section shall be made within a period of thirty days from the date on which the order of the Appellate Tribunal permitting the withdrawal of the appeal is communicated to the person. 13. The Applicant has submitted proof to show that the withdrawal order was received only on 16-9-2000. The application was received in the office of the Settlement Commission on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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