Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1992 (9) TMI 228

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dents. [Order per : G.P. Agarwal, Member (J)]. This is an application for Restoration of Appeal dismissed for default of appearance under Rule 20 of the CEGAT (Procedure) Rules, 1982 by the Tribunal vide its Order No. 68/92-C dated 24-2-1992. 2. Appearing on behalf of the appellants, Shri J.F. Pochkhanwala, learned Senior Counsel for the appellants, submitted that the appeal was ordere .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the counsel, and further that despite the direction of the Hon ble High Court of Delhi to decide the matter within eight weeks, the appellants are not serious about expeditious disposal of the appeal. Consequently, the Tribunal vide its aforesaid Order dated 24-2-1992 dismissed the appeal for default of appearance under Rule 20 of the CEGAT (Procedure) Rules, 1982. He also submitted that the direc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ay Order No. 16/90-C dated 5-2-1990 passed by this Tribunal as modified by the Hon ble High Court of Delhi vide its Order dated 3-4-1991, the appeal was also otherwise liable to be dismissed in terms of Section 129E of the Customs Act, 1962. 4. In his rejoinder, it was the contention of the learned Counsel for the appellants that the present appeal was dismissed by the Tribunal for default of ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f 8 weeks in the Order was with regard to the deposit of Rs. 10,00,000/- and not with respect to the disposal of the appeal by this Tribunal. For ready reference, the relevant portion of the Order of the Court dated 3-4-1991 is reproduced as under : ...After hearing learned Counsel for the parties, we are of the opinion that it would be appropriate that the appellant deposits a sum of Rs. 10 la .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... T (Procedure) Rules, 1982. In other words, non-compliance of the said Stay Order, as modified by the Hon ble High Court of Delhi, was not the ground for dismissing the appeal. Therefore, we do not think it necessary to express our opinion about it at this stage. The respondent would be free to raise this objection, if so advised, after the restoration of the appeal. 6. In the result, we set asid .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates