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TMI Blog2019 (6) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018 appellant has filed the present appeal on the same grounds which were filed earlier with a prayer to condone the delay of 3 years and 44 days. The application seeking condonation of delay of 3 years and 44 days is dismissed - application for COD dismissed. - E/COD/21275/2018 in E/20716/2018-SM - Final Order No.20445/2019 - Dated:- 31-5-2019 - SHRI S.S GARG, JUDICIAL MEMBER Mr. N. Anand, Advocate For the Appellant Mr. Kanipakam Murali, Superintendent, AR For the Respondent ORDER Per : S.S GARG The applicant/appellant has filed an application seeking condonation of delay of 3 years and 44 days in filing the appeal under Section 35B(7) of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant filed a memo for withdrawal of appeal 20.12.2016 4. The Department preferred appeal/application against the de novo adjudication order dated 04.03.2016 before the Ld. Commissioner (Appeals) under Section 35E of the Act and the appellant came to know only when they received the personal hearing notice fixing hearing on 19.09.2017. A Copy of PH notice enclosed. 24.08.2017 5. The Ld. Commissioner (Appeals) has passed an appellate order vide OIA No. BW-EXCUS-000-APP-52-17-18 dated 13.10.2017 allowing the Revenue s appeal and has set aside the impugned order fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pport of his submission, he relied upon the following decisions: Gem Manufacturers Pvt. Ltd. v. CCE, 2006 (199) ELT 385 (SC). Gayatri Enterprises v. State of Gujarat, 2017 (6) GSTL 392 (Guj.). Padiyur Sarvodaya Sangh v. CCE, 2008 (227) ELT 441 (Tri. Che.) Roshan Minoo Irani v. UOI, 2009 (245) ELT 159 (Bom.). 4. On the other hand, Learned AR strongly contested the condonation application on the ground that there is an inordinate delay in filing the present appeal. He also submitted that the earlier appeal No. E/20597/2015 was filed by the applicant/appellant against the Order-in-Appeal No. 694/2014-CE dated 17.11.2014 passed by the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of both the parties and perusal of the material on record, I find that the applicant filed an appeal before this Tribunal against the Order-in-Appeal No. 694/2014-CE dated 17.11.2014 passed by the Commissioner (Appeals) which was registered as E/20597/2015. The said appeal was withdrawn by the applicant by filing a Memo for withdrawal of appeal dated 20.12.2016 which was allowed by the Tribunal vide its Order No. 21456/2016 dated 20.12.2016. Further, I find that the applicant filed a Restoration of Appeal application on 03.01.2018 for Restoration of Appeal which was dismissed as withdrawn by him and Tribunal dismissed the said application vide M.O. No. 20444/2018 dated 20.03.2018. Thereafter, the applicant has filed the present appeal along ..... X X X X Extracts X X X X X X X X Extracts X X X X
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