TMI Blog2018 (2) TMI 1441X X X X Extracts X X X X X X X X Extracts X X X X ..... act, it is more a judicial power and when it has to adjudicate the Appeals on merits and in accordance with law, it is suppose to give parties an opportunity to argue their cases on merits particularly once the Tribunal is satisfied that the parties i.e. the assessee has acted bonafide. There is no gross negligence and utter callousness in this case. True, it is that there was a lapse and which was of reporting compliance to the Tribunal. The Tribunal should have noted that not only the lapse is cured, but the amounts are deposited after the warrant of attachment was levied. Thus, even recovery by coercive means once resorted, resulted in substantial part of the revenue being secured. After this, there was no occasion for the Tribunal to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Procedure) Rules 1982? (d) Whether the Hon'ble Tribunal Respondent No.2 has erred in not appreciating the fact the appeal to be restored as per the provisions of Rule 20 of CESTAT (Procedure) Rules, 1982 when the stay order has been complied by the appellant in time but remained unreported to the Hon'ble Tribunal for no fault of the appellant? 3. With the consent of both sides, we dispose of this Appeal by the following order. 4. The appellant says that it was aggrieved and dissatisfied with the order passed against it confirming the demand raised in the show cause notice, which show cause notice was adjudicated as far back as on 5th December 1995. On the Appeal against such an order, the Tribunal entertained it and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal. 8. In the order under Appeal, the Tribunal observed that the restoration cannot be granted. That is because the restoration application is not only belated, but the appellant could not have delayed the matter any further, particularly after it received a certified copy of the Tribunal's order passed in April 1997 on 19th March 2013. It is only on the ground that the application for restoration is filed belatedly that it came to be dismissed. 9. Upon perusal of the entire paper book, and particularly the admitted factual position, we are unable to understand the approach of the Tribunal. Eventually, Tribunals are set up to render substantial justice and not to defeat just and bonafide claims by hyper technical approach. Some ..... X X X X Extracts X X X X X X X X Extracts X X X X
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