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2007 (4) TMI 591

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..... i D.S. Negi, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. Heard both sides on the application for restoration of appeal. 2. The relevant facts, in brief, are as follows :- (a) The original authority vide his order dated 28-6-2004 confirmed a duty demand of Rs. 25,19,401.17 on illicitly cleared processed/dyed fabrics. (b) Commissioner (Appeals) vide his or .....

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..... pre-deposit by the Tribunal in spite of granting extension of time and consequently, their appeal was dismissed vide Tribunal s order No. A/1468/WZB/2005/C-II/EB dated 25-10-2005. 3. After about an year, the applicant has deposited Rs. 6 lakhs on 13-10-2006 and seeks restoration of the appeal. 4. Learned Advocate for the applicant relies on the following judgments to seek restoration of the a .....

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..... . Section 35F envisages pre-deposit of duty and penalty before any aggrieved person files an appeal. However, the Tribunal after considering the various aspects urged in the stay petition and submissions made at the time of hearing ordered vide order dated 27-4-2005 pre-deposit of Rs. 6 lakhs only within eight weeks. Though the petition for modification was not accepted, in the interest of justice .....

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