TMI Blog2015 (4) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... on merits, it will not cause any prejudice to either side - Tribunal directed to accept the "pre-deposit amount" paid by the appellants, which is in compliance with its earlier order and then decide the appeal on merits, in accordance with law and without reference to the period of limitation. - Decided in favour of assessee. - Civil Appeal No.3921 of 2015 (Arising out of SLP (C) NO.4475 of 2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication of the appellants-herein for restoration of their appeals. 4. The short facts leading to the present lis are: for non-payment of pre-deposit the Tribunal had dismissed the appeal of the appellants-herein, vide order dated 22.02.2012. It is an admitted fact that the said order has attained finality. 5. Being aggrieved by the said order of the Tribunal, the appellants had filed an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the High Court, against the aforesaid order of the Tribunal was also dismissed by the impugned judgment and order, dated 12.11.2014. 8. We have heard the learned counsel for the parties to the lis and carefully perused the records of the case. 9. Keeping in view the peculiar facts and circumstances of the case, we are of the considered opinion that if we direct the Tribunal to accept th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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