2017 (8) TMI 1279

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..... lok Kothari, Advocate, for the Appellant. Dr. Neha Garg, AR, for the Respondent. ORDER [Order per : Justice Satish Chandra, President]. - The Tribunal vide order dated 25-2-2014 directed the appellant to make a pre-deposit by 2-5-2014. 2. When the pre-deposit was not made, the Tribunal vide order dated 2-5-2014 dismissed the appeal in terms of default clauses. 3. By this application .....

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..... e deposit in the month of April, 2016 but under the pressure of the department when notice under Section 87B of the Finance Act was issued. Since 2014, the appellant never move any application for extension of time. Needless to mention that as per the maxim viailatibus et non dormientibus jura sub veniunt, law helps those who are vigilant and not those who go to sleep. 6. Hence, the applicat .....

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