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TMI Blog2023 (7) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... vious that the counsel had preferred the earlier appeal upon instructions of the appellant, as no counsel would, on his own file an appeal or other proceedings before any Court or Tribunal, without receiving instructions, including the fees therefor. The appellant has got away very lightly with the imposition of costs of Rs. 10.00 Lakhs. In fact, it was a fit case for initiation of proceedings for perjury against the appellant. However, since the Tribunal has chosen not to take steps, we say no further in that regard. The appeal is dismissed with costs of Rs. 50,000/- to be deposited with the Uttarakhand Legal Services Authority within two weeks. - CENTRAL EXCISE APPEAL NO. 08 OF 2023 - - - Dated:- 12-7-2023 - HON BLE THE CHIEF JU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent on oath that the averments made in the delay condonation application are true and correct to the best of his knowledge and belief, and that nothing has been concealed therefrom. He also gave an undertaking before the Tribunal that in respect of the subject matter of the appeal, he had not filed any earlier proceedings, and nothing was pending before any other legal forum, including the High Court and the Supreme Court. 3. Before the Tribunal, the respondent disclosed that the appellant had, in fact, earlier preferred Central Excise Appeal No. 50087 of 2018, which appeal was dismissed by the Tribunal on 11.01.2018., because the appellant did not deposit the statutory amount for filing the appeal. 4. Pertinently, the said appeal had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other proceedings before any Court or Tribunal, without receiving instructions, including the fees therefor. 8. In our view, the appellant has got away very lightly with the imposition of costs of Rs. 10.00 Lakhs. In fact, it was a fit case for initiation of proceedings for perjury against the appellant. However, since the Tribunal has chosen not to take steps, we say no further in that regard. 9. The appeal is dismissed with costs of Rs. 50,000/- to be deposited with the Uttarakhand Legal Services Authority within two weeks. 10. Since we have examined the present appeal on merits, we are not going into the aspect of delay. 11. The appeal is dismissed with the aforesaid observations. 12. Pending application, if any, also sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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