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2017 (7) TMI 322

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..... nt in the affidavit directed to be filed on 12th July 2017, in view of doubts about the insertions/inscriptions arose - appeal disposed off. - C/979/07-Mum - M/87879/17/CB - Dated:- 9-6-2017 - Mr. D.N. Panda, Judicial Member And Mr. C.J. Mathew, Technical Member Shri V.M. Advani, Advocate, for appellant Shri A.K. Singh, Additional Commissioner (AR), for respondent ORDER Per .....

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..... ,000/- for hearing the appeal on merit, its appeal came to record. The order of the High Court reveals that interest of justice will be met if delay is condoned and appeal is heard on merit subject to payment of the cost. 3. Record further reveals that there was no stay order passed by the Tribunal against the stay application of the appellant till the order of the High Court was passed on 10.7 .....

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..... ring such prayer, the appellant was given an opportunity to deposit that amount and ordered to report compliance on 29.4.2013. Subsequent to that date the matter probably did not reach to the Bench. Bult ultimately came to the Bench again on 14.3.2016. On that day, the appellant sought extension of operation of stay on the ground that their appeal has not come up. 6. It is strange to notice tha .....

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..... ove. For such reason, Revenue is also directed to explain how without a stay order being passed by Tribunal, that was neither brought to the notice of the High Court when the matter was heard on 10 th July 2012 and order of disposal appeal on merit was directed by Hon'ble High Court. According to mandatory provisions in Section 129E of Customs Act, 1962 pre-deposit is required to be made to h .....

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..... there is also an inscription in the manner aforesaid. 10. In view of the aforesaid aspects came to the notice of the Bench today, appellant is directed to file affidavit stating that as to the time of inscriptions/insertions as above and also the person who made such inscriptions/insertions to the aforesaid document in the affidavit directed to be filed on 12 th July 2017, in view of doubts a .....

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