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2019 (5) TMI 1625 - DELHI HIGH COURTBenefit of reduced mandatory pre-deposit of Penalty amount - HELD THAT:- The conduct of the appellant in not depositing the amount, and approaching the court, deserves to be frowned upon; at the same time, this court notices that according to the averments, the appellant was facing severe financial constrains as it has been subjected to some search and seizure process and its assets were also attached. It is stated, however, that the appellant is willing to deposit the entire mandatory amount (20% of the penalty) - Given the fact that, its appeal has not been adjudicated on merits but dismissed on the ground of failure to comply with the statutory requirement of mandatorily pre-depositing the amount, this court is of the opinion that the interest of justice requires that the request of the appellant be granted. The appeal would stand restored - application disposed off.
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