TMI Blog2002 (9) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... Sharma, Member (T)]. M/s. Rathi Graphics Technology Ltd. have filed this application for restoration of their appeal. From the records placed before us we note that in terms of Stay Order No. S/407/2000-NB, dt. 17-10-2000, the applicant was directed to deposit a sum of Rs. 3 lakhs within a period of eight weeks from 16-10-2000. Since the applicant did not deposit the amount, the appeal was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Having regard to the facts and circumstances of the case, we find that this is a fit case where the Tribunal ought to have exercised its discretion for hearing the appeals on merits, in view of the fact that deposits have already been made. The impugned order dt. 10-3-2000 is, therefore, set aside and the Tribunal is directed to restore the appeals, if the amount as ordered by the Tribunal is alre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he instant case, there has been a delay of 1 year approximately even in the case cited by the Counsel for the appellant, there was a delay of 10 months. Having regard to all the facts of the case, the delay of one year and six months cannot be considered a reasonable delay. In the circumstances, the delay is not condoned. Thus, the application for restoration of appeal is rejected. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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