TMI Blog2017 (4) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... e so as to warrant dismissal of the appeals. Delay in filing present petition - Held that: - the second petitioner, Mr. Gautam Shantilal Shah, who was managing the affairs of the company, was hospitalised and was undergoing medical treatment during the said period - no prejudice would be caused to either of the parties, more so, having regard to the fact that the amount directed by the Tribunal to pre-deposit had ultimately been deposited within a day from the expiry of the extended period of one day granted by the Tribunal, the court is of the view that the petitions deserve to be allowed. Petition allowed - decided in favor of petitioner. - Special Civil Application No. 14892, 14894, 14967 of 2016 - - - Dated:- 10-3-2017 - Harsh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate notices issued to the petitioners. Being aggrieved, the petitioners went in appeal before the Commissioner (Appeals), who vide order dated 3.2.2014, dismissed the appeal and upheld the order-in-original. The order passed by the Commissioner (Appeals) came to be challenged by the petitioners in further appeal before the Tribunal. Similarly, in the other two writ petitions also the matter reached the Tribunal. In all the three appeals, the petitioners moved stay applications before the Tribunal being applications No.E/Stay/13550-13552/2014. By a common order dated 18.12.2014 made on the stay applications, the Tribunal directed the petitioners to make pre-deposit of ₹ 2,00,000/- within a period of six weeks from the date of the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... make pre-deposit by 6.2.2015. On 6.2.2015, the learned advocate for the petitioners submitted before the Tribunal that they could not deposit the amount due to some problem in depositing challan. The Tribunal, in view of the fact that compliance had not been reported in terms of its order dated 18.12.2014, by an order dated 6.2.2015, dismissed the appeals for failure to report compliance. Being aggrieved, the petitioners have filed the present petitions. 7. Mr. D. K. Trivedi, learned advocate for the petitioners submitted that the petitioners were always ready and willing to comply with the directions issued by the Tribunal for predeposit, however, in view of the circumstances noted hereinabove, due to some technical problem with the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e may be, in the manner prescribed; and that eventually, the fact remains that the petitioner had electronically deposited the pre-deposit of ₹ 2,00,000/- quoting the central excise registration, which they had already surrendered. Thus, it appears that it is mandatory for an assessee to quote the central excise registration number for the purpose of making the pre-deposit. It appears that in the facts of the present case, the petitioners were advised by the consultant to get the fresh registration and necessary steps were being taken in that regard. Ultimately, the pre-deposit was made two days late from the date stipulated in the order dated 18.12.2014 of the Tribunal whereby the petitioners were directed to make the pre-deposit wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be heard on merits and no prejudice would be caused to either of the parties, more so, having regard to the fact that the amount directed by the Tribunal to pre-deposit had ultimately been deposited within a day from the expiry of the extended period of one day granted by the Tribunal, the court is of the view that the petitions deserve to be allowed. 11. For the foregoing reasons, the petitions succeed and are, accordingly, allowed. The impugned order dated 6.2.2015 passed by the Tribunal is hereby quashed and set aside. Consequently, the appeals being E/12074-12076/2014 shall stand restored to the file of the Tribunal to be heard on merits in accordance with law. Rule is made absolute accordingly with no order as to costs. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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