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2022 (11) TMI 1413 - CALCUTTA HIGH COURTCondonation of delay in filing the appeal - delay in preferring the appeal is 2428 days - delay condoned subject to payment of costs HELD THAT:- If we peruse the order in this appeal, a decision can be taken wherein held that order allowing the prayer for condonation is subject to payment of costs assessed at Rs. 50,000/- to be paid by the appellant to the respondent. This cost shall initially be paid by the Government, thereafter the department concerned shall make an enquiry as to who are at fault for not taking care for preservation of the records and papers. If any of the officers and/or staff are found to be negligent, costs awarded by us shall be recovered from their salaries in proportionate to their lapses, of course after giving a chance of hearing to the concerned officer and staffs. The cost has to be paid within a period of three weeks from date as prayed for the learned Counsel for the appellant. In default of payment of costs this order will stand recalled and subsequent order, if any passed in favour of revenue will also stand recalled. As respondent submits that till date the costs has not been remitted. In such circumstances, the order dated 21st November, 2011 itself provides for the contingency. It has been ordered that in default of payment of costs, the order condoning the delay will stand recalled. Thus, in absence of compliance of the direction issued by the Hon’ble Division Bench in its order and the costs having not been paid to the assessee, the order is required to be recalled and is accordingly recalled.
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