TMI Blog2008 (10) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... for filing the appeal to his Advocate Late Shri Maqsood Khan for filing an appeal. The ld. Advocate, was hospitalized and unfortunately met with untimely death. On enquiry, the applicant learnt that no such appeal was filed by the office of late Shri Maqsood Khan before the Tribunal and the entire papers of the applicant are lying in the office of late Shri Maqsood Khan. After retrieving the papers from the office of Late Shri Maqsood Khan, the applicant handed over the papers to the new Advocate and instructed him to file the appeal. Due to this reason delay of 186 days has occurred. He submits an affidavit in support of the application for condonation of delay. 3. Ld. SDR on the other hand submits that the applicant had not brought on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the applicant had traded through broker and they are not aware whether the Panorama Enterprises was in existence or not. It is his submission that they have received ARO in respect of the Panorama Enterprises and they have cleared the goods on behalf of the applicants. He submits that subsequent investigations has resulted that the said Panorama Enterprises was never in existence and licence, issued to them were cancelled by DGFT authorities as being obtained by misrepresentation. It is his submission that if this point is considered, there is no need for the authority to confirm the duty against them. 7. Ld. SDR on the other hand would draw our attention to the facts of the case that the Excise Clerk of the applicant and the Managin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch evidence, we find that contentions of the ld. Counsel regarding the issue in question need not be gone into detail, which can be done only at the time of final hearing. Accordingly, we are of the considered view that the applicant had not made out a prima facie case for compete waiver of the amount. Hence, we direct the applicant to pre-deposit an amount of Rs. 5.00 lakhs (Rupees five lakhs only) within a period of eight weeks from today and report compliance on 2-1-2009. Subject to such compliance being reported, the condition of pre-deposit of balance amounts involved is waived and recovery thereof stayed till the disposal of the appeal. Non compliance of order of the pre-deposit will automatically result in dismissal of the appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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