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2015 (8) TMI 255 - CESTAT CHENNAI

2015 (8) TMI 255 - CESTAT CHENNAI - TMI - Restoration of appeal - Non compliance with pre deposit order - Held that:- There has been delay of more than 5 years in complying with the pre-deposit order. However, on perusal of payment details, the appellant took initiative to pay the amounts in various instalments starting from 2009 to Dec 2013 which clearly indicates appellant's genuine interest in pursuing the appeal. Keeping in view conduct of appellant and their financial constraints as well as .....

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nt failed to comply with the order, appeal was dismissed vide Final Order No.1313/2009 dt. 14.9.2009. Appellant filed ROA on 23.2.2015. He submits that apart from ₹ 2 lakhs paid as noted in the stay order, they have deposited another ₹ 5 lakhs on 21.5.2009 & 13.7.2009 by way of TR.6 challans and sought for time to deposit balance amount. Appellant being a small unit, they could not arrange funds to predeposit the amount in time. However, they continued to predeposit by various ch .....

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