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TMI Blog2017 (5) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... l) Shri A. P. Mathur, Advocate, for Appellant Shri D. K. Deb, Assistant Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The Applicants/ Appellants have filed the present Miscellaneous Application No. E/ROA/ 55761 / 2014 for restoration of Central Excise Appeal No. E/76/2012-D to its original no. for being decided on merits. 2. Heard both the parties. 3.&n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gain dismissed for no pre-deposit. Being aggrieved by the said order the appellant preferred Civil Miscellaneous Writ Petition No. 1529/2006 before the Hon'ble Allahabad High Court, which was dismissed with direction that the appellant may prefer an appeal. Thereafter, the appellant preferred Central Excise Appeal No. 2/2010, which was finally disposed of vide Order dated 03/02/2010, wherein t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urged that this Tribunal while granting time for depositing Rs. 5 lacs, for stay did not take into account the value of the land, building, plant & machinery valued at Rs. 55 lacs, which was detained by the Jurisdictional Assistant Commissioner, Muzaffarnagar in order to recover adjudged dues. As per the facts on record, vide Detention Memo dated 23/11/2004, issued by the Assistant Commissioner, C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Allahabad High Court , as noticed above and Hon'ble High Court in its final order dated 03/02/2010, have dismissed their appeal for non making of pre-deposit, However the said fact of Detention Memo is a fact prior to dismissal by the Hon 'ble Allahabad High Court. Thus, we find that this Miscellaneous Restoration Application is not maintainable and the same is dismissed, acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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