TMI Blog2015 (10) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... led to comply with Hon'ble High Court's order [2014 (2) TMI 403 - MADRAS HIGH COURT]. Accordingly, the appeal is dismissed for non-compliance of High Court order - Decided against assessee. - Appeal No. C/EH/40350/2015 & C/176/2009 - FINAL ORDER No. 40732/2015 - Dated:- 2-7-2015 - Shri R. Periasami, Technical Member And Hon ble Shri P.K. Choudhary, Judicial Member,JJ. For the Appellant : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount to ₹ 75 lakhs. Aggrieved by the order, appellant preferred a writ appeal before the High Court, Madras. The Division Bench of the High Court vide interim order dt. 12.1.2010 in W.A.No.30/2010 and M.P.No.1/2010 and directed that Tribunal shall not dismiss the appeal until further orders from the High Court. Subsequently, the Hon'ble High Court by their order dt. 3.3.2010 in W.A.No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal has recorded factual findings that the said hardship pleaded by the appellants on the basis of balance sheet for 2001-2002 is not sufficient. Only considering the financial difficulties expressed by the appellant, the learned single judge directed the appellant to deposit ₹ 75 lakhs. The appellant has not produced any further material to establish undue hardship. We do not find any reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that appellants have not made predeposit of ₹ 75 lakhs as ordered by the High Court. There is no proof of deposit available on record. Therefore, appellant failed to comply with Hon'ble High Court's order. Accordingly, the appeal is dismissed for non-compliance of High Court order. EH application is disposed. (Dictated and pronounced in open court) - - TaxTMI - TMITax - Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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