9911796707
TMI Blog2006 (11) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... of the fact that it had complied the condition of pre-deposit, respondent is directed to dispose of the restoration application on merits - In view of the hardship pleaded held that the interest of justice would have been met if application was heard - 15505 of 2006 - - - Dated:- 9-11-2006 - J. CHELAMESWAR AND D. APPA RAO, JJ. [Order per D. Appa Rao, J.].-1. The petitioner seeks a Wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. However, the 2nd respondent, the Deputy Commissioner of Central Excise in his assessment proceedings held that it was liable to pay a duty of Rs.72,257/- with interest @ 18% per annum under Section 3-A of the Central Excise Act. As against the orders of the 2nd respondent, the petitioner preferred an appeal before the 1st respondent and also sought exemption from pre-deposit of the duty a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner. However they denied that the petitioner was not liable for payment of duty. The appeal cannot be reviewed after a gap of six years and it was barred by limitation. Therefore, they prayed for dismissal of the writ petition. 4. Heard, learned counsel for the parties. 5. Admittedly, the entire amount, which the petitioner was required to deposit as a condition for hearing an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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