TMI Blog2003 (12) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... x Act, 1973, was framed on February 9, 1996. The said order was revised by the Deputy Excise and Taxation Commissioner, vide, order dated March 8, 1999 whereby a demand of Rs. 8,78,073 was created. Aggrieved by the said order, the petitioner filed an appeal before the Sales Tax Tribunal, Haryana, Chandigarh. Along with the appeal, an application for entertainment of the appeal without pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on order dated November 29, 2001. The prayer for condonation of delay was declined and the appeal was dismissed on account of noncompliance of its earlier order regarding pre-deposit of tax by the stipulated dates. Petitioner, thereafter, moved an application for rectification/condonation of delay and restoration of the appeal on the ground that there was no delay in making the payment of the disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... difference of Rs. 6,622 was on account of a calculation error. Even this amount was paid on November 22, 2001. It appears that while passing the impugned order dated March 21, 2002 (annexure P7), its earlier order dated May 9, 2000 had completely escaped the notice of the Tribunal. In view of the fact that the petitioner had substantially complied with the order of the Tribunal dated May 9, 2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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