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2014 (11) TMI 667 - CALCUTTA HIGH COURTApplication for extension of time - Failure of making pre deposit - Failure to furnish bank gurantee - Held that:- Application for extension of time to furnish the Bank Guarantee was made on 1st August, 2013. During the pendency of that application, the appeal came up before the Tribunal and was dismissed by an order dated 19th August, 2013. After the appeal was dismissed by the Tribunal, the application for extension of time to furnish the Bank Guarantee was dismissed by an order dated 29th August, 2013 on the ground that there was no longer any requirement to furnish any Bank Guarantee because the appeal itself had been dismissed. Aggrieved by the order dated 29th August, 2013 dismissing the application for extension of time to furnish the Bank Guarantee as also aggrieved by the order dated 19th August, 2013 passed by the Tribunal dismissing the appeal, two separate appeals have been preferred. In the event, a sum of ₹ 1 crore is deposited by the appellant with the Commissioner within a month from date of receipt of order, the Appeal shall be heard by the Tribunal on merit - Decided partly in favour of assessee.
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