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TMI Blog2024 (9) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... 017. The appellant filed a miscellaneous application seeking restoration of the appeal and when that application was listed on 22.03.2024, Shri Richik Harikant, advocate appeared on behalf of the appellant and the miscellaneous order was passed on the same day in the court restoring the appeal subject to payment of the cost of Rs. 50,000/-. It was specified that it was the only opportunity to the appellant and it was directed that the appeal be listed to be heard on merits on 24 June 2024. The appellant did not pay the cost. Instead, it filed this miscellaneous application. There are no reason to modify the condition of payment of cost of Rs.50,000/- for getting the impugned appeal restored - petition disposed off. - DR. RACHNA GUPTA, MEM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Mangli Impex Ltd. Vs. Union of India reported as 2016 (335) ELT 605 (Del.). 2.1 Learned counsel further mentioned that prior directions of remand could be complied with, the decision of Hon ble Supreme Court in the case of Canon India Pvt. Ltd. Vs. Commissioner of Customs reported as 2021 (376) ELT 3 (SC) was announced. Tocircumvent the said decision that Section 97 of Finance Act 2022 was amended retrospectively confirming jurisdiction on DRI Officers to issue show cause notices. However, review against the decision in the case of Canon India Pvt. Ltd. (supra) was also filed. Due to these developments vis- -vis the issue of jurisdiction that all matters involving show cause notice issued by DRI were being adjourned continuously ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is application in Paras 1 to 12 have already been dealt with in the Miscellaneous Order No. 50177 of 2024 dated 22.03.2024 which is prayed to be recalled/modified. Reiteration of those observations about the conduct of the appellant is not necessary. 5. The appeal was filed in 2012 with an application for waiver of pre-deposit and an application for early hearing. The pre-deposit was waived by Order dated 11.03.2013 and the application for early hearing was dismissed by order dated 27.01.2014. The appeal was disposed of along with several other appeals by way of remand by order dated 06.07.2017. 6. On appeal by the Revenue, Delhi High Court set aside this Tribunal s order dated 06.07.2017 and remanded the matter to this Tribunal. 7. Thereaf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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