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2012 (9) TMI 415 - MADHYA PRADESH HIGH COURTRejection of restoration of appeal - Delay in payment of predeposit - Held that:- As it is clear from the record that the petitioner failed to deposit the amount as directed by the Commissioner (Appeals), thereafter the orders passed by this Court at Jabalpur directing the petitioner to deposit the 1/4th of the amount of duty within period of 3 weeks was also not complied with and even the benefit extended by the Supreme Court while dismissing the SLP and directing to deposit 1/4th of the duty within 4 weeks has not been availed by the petitioner within the time fixed by the Supreme Court. As the matter about predeposit had travelled upto the Supreme Court and even the order of Supreme Court has not been complied with by the petitioner, it was not open for the Commissioner (Appeals) to have allowed the prayer - against assessee.
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