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2017 (4) TMI 693 - HC - Central ExcisePre-deposit - condonation of delay - the petitioner was not able to make the pre-deposit within the time stipulated by the Tribunal and there was one day’s delay in depositing such amount - Held that: - there does not appear to be any deliberate intention on the part of the petitioner to delay payment of the pre-deposit. On account of some server problem the amount, though arranged for could not be deposited within the time granted by the Tribunal and there as a delay of two days in making the pre-deposit - the delay of two days in making the pre-deposit in the circumstances, cannot in any manner be said to be so considerable so as to warrant dismissal of the appeals. Delay in filing present petition - Held that: - the second petitioner, Mr. Gautam Shantilal Shah, who was managing the affairs of the company, was hospitalised and was undergoing medical treatment during the said period - no prejudice would be caused to either of the parties, more so, having regard to the fact that the amount directed by the Tribunal to pre-deposit had ultimately been deposited within a day from the expiry of the extended period of one day granted by the Tribunal, the court is of the view that the petitions deserve to be allowed. Petition allowed - decided in favor of petitioner.
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