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TMI Blog2007 (1) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... , JDR, for the Respondent. [Order per : Justice R.K. Abichandani, President]. The applicants prays for condonation of 476 days of delay (Appeal No. E/233/06) and 457 days of delay (Appeal No. E/234/06) in filing of the appeals against the orders of the Commissioner (Appeals) made on 11-5-05 and 27-5-05. The only ground on which the condonation of delay is sought, is that the Hon ble Supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorized representative has placed reliance on the decision of the Hon ble Supreme Court in the case of Collector, Land Acquisition Anantnag Another v. MST. Katiji and Others reported in 1987 (28) E.L.T. 185 (S.C.), in which the Hon ble Supreme Court observed in paragraph 3 of the judgment that, it is common knowledge the Hon ble Supreme Court had been making a justifiable liberal approach whil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed merely on the ground that in a subsequent decision, the Apex Court had taken a different view of the law. He relied upon the decision of a nine Member Bench of the Hon ble Supreme Court in the case of Mafatlal Industries Ltd. v. UOI reported in 1997 (89) E.L.T. 247 (S.C.), pointing out from paragraph 70 of the judgment that, in the situation where a manufacturer paid the excise duty unquestioni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of law, based upon pubic policy, is the sanctity attaching to the finality of any proceeding, be it a suit or any other proceeding. Where a duty has been collected under a particular order which has become final, the refund of that duty cannot be claimed unless the order (whether it is an order of assessment, adjudication or any other order under which the duty is paid) is set aside according t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication. 5. The applicant has, therefore, not made out any sufficient ground for condonation of the gross delay, because to condone delay in a matter like this will more at the concept of finality attached to the orders made in the proceedings which at the relevant time were not challenged before the higher authorities. Both the applications are, therefore, rejected. (Dictated and pronounce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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