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2015 (10) TMI 2360 - CESTAT AHMEDABAD

2015 (10) TMI 2360 - CESTAT AHMEDABAD - TMI - Restoration of appeal - Non- compliance of Stay Order - Pre-deposit of ₹ 8,00,000.00 - Partial compliance before dismissal of appeal and deposited balance after dismissal - Appellant pleads reason of financial hardship and to view the matter leniently - Revenue contends that amount deposited in month of June and July 2015 could not be verified - Held That:- Appellant have complied with stay order partly before dismissal of appeal - Submitted re .....

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Shri J. Nair, Authorised Representative ORDER Per: P.K. Das The applicant filed this application for restoration of appeal dismissed by Final Order No. A/11319/2014 Dated 09.07.2014 for non compliance of the stay order. By Stay Order No. M/15872/2013 Dated 11.12.2013, the applicant was directed to pre deposit an amount of ₹ 8,00,000.00 and report compliance on 12.03.2014. 2. The Learned Advocate on behalf of the applicant submits that they have deposited ₹ 4,00,000.00 before dismiss .....

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Thereafter, the applicant deposited ₹ 4 Lakhs, after stay order, as recorded in the Final Order dated 09.07.2014. The balance amount have already been deposited of ₹ 2,00,000.00, 62,726.00 and 90,000.00 on 25.06.2015, 23.06.2015 and 24.07.2014 respectively. She further submits that the applicant is a proprietorship firm, and therefore, the matter should be linently viewed. Relied upon the decision of the Hon ble High Court in the case of Hussein Haji Harun vs Union of India 1995 (77) .....

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