TMI Blog2016 (1) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... Court of India], the Supreme Court had granted permission to pursue appeal on merits even when it was seen that the requirement of pre-deposit was satisfied after a long delay. Division of this Court, likewise, in Priya Dyers v. Commissioner of Central Excise [2013 (7) TMI 533 - GUJARAT HIGH COURT] observed that, for want of fulfilling the requirement of pre-deposit, the assessee's right of statutory appeal would get destroyed and the decision adverse to him would get confirmed without decision on merits. It was observed that the Court should take a relaxed view of belated compliance of requirement of pre-deposit provided there is any explanation for the delay. In the result, the impugned order of the Tribunal dated 11.06.2015 is set a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roximately ₹ 85 lakhs through such auction. On the premise that the petitioners' earlier deposit of ₹ 16 lakhs under various challans in the year 2004-2005 were pending with the Department and fresh receipt of ₹ 85 lakhs by way of sale of the petitioners' properties would cover the entire pre-deposit of rupees one crore, the petitioners once again approached the Tribunal and requested that the appeals be now taken up and heard on merits. The Tribunal refused to hear and dismissed such application by the impugned order, and hence this petition. 4. Learned counsel Mr.Devan Parikh for the petitioners submitted that all along the petitioners had pleaded total inability to make good the pre-deposit. The petitioners h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rved that, for want of fulfilling the requirement of pre-deposit, the assessee's right of statutory appeal would get destroyed and the decision adverse to him would get confirmed without decision on merits. It was observed that the Court should take a relaxed view of belated compliance of requirement of pre-deposit provided there is any explanation for the delay. Similar view is expressed in Ramji Board Paper Mills Pvt. Ltd. v. Commissioner of Central Excise Customs, Daman reported in 2014 (306) ELT 190. 8. In the result, the impugned order of the Tribunal dated 11.06.2015 is set aside. Both the appeals of the petitioners are restored to file and may be heard on merits. The total amount with the Department would be retained by wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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