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2016 (1) TMI 341 - HC - Central ExciseRestoration of appeal - Whether mere attachment of property be equated as pre-deposit - petitioners had pleaded total inability to make good the pre-deposit. The petitioners had urged the Department to sell the attached properties and appropriate sale proceeds towards the pre-deposit requirement. If this was done timely, the petitioners could have pursued the appeals on merit. In any case, by efflux of time, the petitioners could not be denied the opportunity to argue the appeals on merits. Held that:- In case of Kiritkumar Jawaharlal Shah v. Union of India [2014 (9) TMI 244 - Supreme Court of India], the Supreme Court had granted permission to pursue appeal on merits even when it was seen that the requirement of pre-deposit was satisfied after a long delay. Division of this Court, likewise, in Priya Dyers v. Commissioner of Central Excise [2013 (7) TMI 533 - GUJARAT HIGH COURT] observed that, for want of fulfilling the requirement of pre-deposit, the assessee's right of statutory appeal would get destroyed and the decision adverse to him would get confirmed without decision on merits. It was observed that the Court should take a relaxed view of belated compliance of requirement of pre-deposit provided there is any explanation for the delay. In the result, the impugned order of the Tribunal dated 11.06.2015 is set aside. Both the appeals of the petitioners are restored to file and may be heard on merits.
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