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2009 (7) TMI 1155 - PUNJAB AND HARYANA HIGH COURTNon-furnishing of proof of prior deposit of 25 per cent of the amount - Held that:- The argument of the counsel for the assessee-respondent is meritorious. It may be true that the first appellate authority like the Deputy Excise and Taxation Commissioner was not competent to entertain the appeal without compliance with mandatory provisions of section 20(5) of the Act yet, it is equally true that the order dated June 6, 2008 granting extended period of limitation was set aside by the Tribunal on November 20, 2008 (A6). In the facts and circumstances of this case, no useful purpose would be served by requiring the assesseerespondent to first deposit 25 per cent of the additional demand raised and then get the appeal decided before the Deputy Excise and Taxation Commissioner. It would only be thereafter that the assessee-respondent would be able to file appeal. We do not feel impressed by such a logic. The appeal is wholly without substance and the same is accordingly dismissed.
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