TMI Blog2013 (8) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... be in the fitness of things and it will be in the interest of justice - Appeal succeeds in part - Tax Appeal No. 781 of 2012 With Civil Application No. 371 of 2012 - - - Dated:- 25-7-2013 - M. R. Shah And Sonia Gokani,JJ. For the Petitioner : Mr. Deven Parikh LD. Sr. Adv. JUDGMENT (Per : Honourable Mr. Justice M. R. Shah) 1.0. In the facts and circumstances of the case and with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... waiver of pre deposit. The same came to be adjourned from time to time and lastly it was adjourned to 28.6.2012. That on 28.6.2012 an adjournment was sought on behalf of the appellant, which came to be rejected by the Tribunal and by exparte order dated 28.6.2012, the learned Tribunal granted the stay of recovery on condition to deposit entire amount of duty liability by the appellant within a per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.6.2012. It is therefore, the case on behalf of the appellant that the question with respect to the financial hardship pleaded by the appellant had not been considered by the Tribunal while passing order of predeposit / waiver of predeposit. It is submitted that as such the company is closed since 6 to 7 years and even it was pointed out that net worth of the company is negatived. Therefore, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, if the appellant is directed to pay some reasonable amount by way of predeposit, he would not have any objection and he has also left it to the Court the amount of predeposit to be deposited by the appellant. 6.0. Learned Counsel for the respective parties do not invite any further reasoned order while directing the appellant to deposit a reasonable amount, which deems fit by this Court. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within a period of three months. On aforesaid deposit of Rs.7.50 lacs as predeposit, the impugned orders dated 28.6.2012 and 29.8.2012 are hereby quashed and set aside and the appeal is ordered to be restored to file of the CESAT. Present appeal is allowed to the aforesaid extent. In the facts and circumstances of the case, there shall be no order as to costs. CIVIL APPLICATION NO. 371 of 2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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