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2014 (5) TMI 412 - GUJARAT HIGH COURTWaiver of pre deposit - Company declared as sick unit - Financial hardships - Bar of limitation - Held that:- issue is pending since 1994. Several orders have been passed by different authority at different stages. The tribunal's order requiring the entire amount by way of pre-deposit was never challenged by the petitioners further. Such order passed in the year 2001, thus became final. The petitioner could not comply with the directions. The appeals were also dismissed. Several applications were filed for modification of stay order/ restoration of appeals. Such applications were also dismissed. Last of such applications was dismissed on 22.1.2014. More than 10 years have passed in the meantime. No explanation is coming forth why such belated approach should be permitted before the Court. Merely suggesting that the petition though filed was not moved or that because of financial difficulties, the petitioner could not approach the High Court, would not be sufficient - Decided against assessee.
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