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2016 (1) TMI 341 - GUJARAT HIGH COURT

2016 (1) TMI 341 - GUJARAT HIGH COURT - 2016 (332) E.L.T. 99 (Guj.) - Restoration of appeal - Whether mere attachment of property be equated as pre-deposit - petitioners had pleaded total inability to make good the pre-deposit. The petitioners had urged the Department to sell the attached properties and appropriate sale proceeds towards the pre-deposit requirement. If this was done timely, the petitioners could have pursued the appeals on merit. In any case, by efflux of time, the petitioners co .....

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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 aside. Both the appeals of the petitioners are restored to file and ma .....

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rity in which the petitioners were required to make pre-deposit of rupees one crore. The petitioners consistently pleaded that they did not have any means of making such deposit. The petitioners in one of the proceedings, as can be seen from order dated 18.01.2012 passed by the Tribunal, pleaded that the Revenue had attached immovable properties of the petitioners, namely land and building of the petitioners' factory, which, according to the petitioners, was valued at ₹ 60 lakhs, as su .....

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ier 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 .....

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i for the Department did not dispute that auction of the petitioners' immovable properties fetched close to ₹ 85 lakhs by way of sale proceeds. 6. It can thus be seen that by now the Department has a total amount in excess of rupees one crore from two different sources: ₹ 16 lakhs by way of deposit previously made by the petitioners and ₹ 85 lakhs (approximately) by way sale proceeds of the petitioners' immovable properties. This must be seen in light of the petitioners .....

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