2013 (12) TMI 1442

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..... ri, Additional Advocate-General, Punjab, for the respondents. JUDGMENT The petitioner challenges dismissal of his appeal and various other applications arising from its failure to comply with an order of pre-deposit. 2. The petitioner filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals), Patiala Division, Patiala. Vide order dated May 28, 2004, the petitioner was directe .....

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..... , styled as an application for rectification and also prayed for extension of time. The Tribunal vide order dated July 5, 2005, declined rectification on October 25, 2005. As the petitioner did not deposit the duty demanded within the time granted, the appeal was dismissed on May 17, 2006 by the Deputy Excise and Taxation Commissioner (Appeals), Patiala Division, Patiala. The appeal filed before t .....

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..... ractice of filing repeated applications for rectification and appeals with the sole object of seeking deferment of payment of tax, but cannot ignore the fact that the petitioner has deposited the amount due though after a great degree of delay and, therefore, set aside the impugned order dated July 22, 2013 and remit the matter to the Deputy Excise and Taxation Commissioner to decide, the appeal o .....

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