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2015 (1) TMI 273 - DELHI HIGH COURTWaiver of pre-deposit - Whether Tribunal was justified in directing the assessee to deposit 20% of the disputed amount payable under Delhi Sales Tax Act and Central Sales Tax Act and 10% of the disputed penalty as a pre-condition for hearing of the appeals on merits – Held that:- The disputed amounts pertain to the Financial Years 1997-98 to 1999-2000 - the proceedings have remained pending for over a decade and the assessee cannot be blamed and was not responsible for the same - the appellant is not in a position to pay the amounts because of the change in circumstances and their weak financial position/condition - in the cases filed by Calcom Electronics Ltd., the appellant relies upon ST-35 forms of ₹ 6,21,91,904/- from their sister concern Calcom Vision Ltd., the other appellant - the question of pre-deposit had earlier become the subject matter of an order passed by the Tribunal in the case of Calcom Electronics Ltd. for the FY 1997-98, 1998-99 and in the case of Calcom Vision Ltd. for the FY 1997-98 - The said deposits as directed were made - The financial position of the appellant company, rather weak and any harsh condition would put them in difficulty as the appeals would not be heard and decided on merits but dismissed on the ground of non-payment of pre-deposit – thus, the order of the Tribunal is modified as Calcom Electronics Ltd. is directed to deposit a consolidated amount of ₹ 10 lacs, which will be deposited in two instalments - Partial stay granted.
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