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2017 (10) TMI 460

Head Note:
Condonation of Delay - reason i.e. the premises of the appellant firm lying locked and shifting of residence by the appellants as well as the chamber of the counsel of the appellant has been stated - Held that:- As stated earlier, by an order dated 11th May, 2009 this Tribunal had directed the appellants to deposit 20% of their amount of penalty along with submissions of unconditional bank guarantee of remaining 30% within a period of 45 days from 11th May, 2009 failing which the appeal would stand dismissed on this ground alone. The appellant cannot be permitted to change its stand.

The above directions of this Tribunal have not been followed by the appellant till date. No sufficient cause has been given by the appellant for not depositing the pre-deposit amount till date. It is also observed that the appellant was aware of the proceedings. As further observed that the reasons given for Condonation of delay in filing the restoration application is rather vague and devoid of merits. As such, the above appeals/applications are dismissed. No sufficient cause has been shown in the applications. The grounds taken in the applications are vague and general in nature.

However, in the interest of justice, equity and fairplay we still gave the offer to the appellant's counsel that in case the appellant complies with the order of this Tribunal dated 11.05.2009 and deposit 20% of their amount of penalty along with submissions of unconditional bank guarantee of remaining 30% within a period of 30 days from the date of this order, then this Tribunal would consider the request of restoring the appeal. There was no positive response on behalf of appellant counsel for the appellant is trying to raise the stay application again by stating that the penalty has been imposed incorrectly. Thus, there is no valid justification on behalf of the appellant. As such, the application for restoration for appeal and Condonation of Delay are dismissed.

 


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