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2019 (10) TMI 678 - CESTAT ALLAHABADMaintainability of appeal - Non-compliance with the pre-deposit - HELD THAT:- It is seen that as the appellant did not deposit the directed amount, the appeal was again dismissed by Commissioner (Appeals) for non-compliance with the directions of the Tribunal’s order - It is seen that the appellant have not still deposited the amount as directed by the Tribunal, though they have deposited 10% of the penalty in terms of the amended provisions of Section 35F. In terms of the directions of the Tribunal the appellant was duty bound to deposit 75% of the penalty amount. Having not deposited the same, the appeal has rightly been rejected by Commissioner (Appeals). The delay in filing the appeal before the Tribunal is of 1174 days. No justifiable and reasonable cause stands advanced by the appellant for such a delay in filing the appeal. The huge delays, especially when the appellant’s appeal has no merits, cannot be condoned. The appeal dismissed itself as barred by limitation as also by observing that inasmuch as, the appellant has not honoured the Tribunal’s directions, nothing survives in the appeal.
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