TMI Blog2019 (9) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... peal restored - application disposed off. - MISC. CIVIL APPLICATION (FOR EXTENSION OF TIME) NO. 1 of 2019 In R/SPECIAL CIVIL APPLICATION NO. 8519 of 2013 - - - Dated:- 6-9-2019 - MR J. B. PARDIWALA AND MS SONIA GOKANI, JJ. For The PETITIONER (s) : AMAL PARESH DAVE AND MR PARESH M DAVE For The RESPONDENT (s) : DS AFF.NOT FILED (N), MR DEVANG VYAS, MS AMEE YAJNIK AND NOTICE SERVED BY DS IA ORDER ( PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. Rule returnable forthwith. Mr. Kshitij Ameen, the learned standing counsel appearing for the Union of India, waives service of notice of rule for and on behalf of the respondents Nos.1 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel appearing on behalf of the applicant submits that earlier the appeal was dismissed for noncompliance of pre-deposit. Thereafter, the applicant approached the Hon'ble High Court and the Hon'ble High Court has passed an order dated 08.05.2013 whereby some time was fixed for either pre-deposit or recovery of the amount by way of selling the property. He submits that now the property has been auctioned by the department and an mount of ₹ 2.61 Crores has been recovered. He prays that since the order for pre-deposit of ₹ 2 Crores has now been made, the appeal may kindly be restored. 2. Shri Gobind Jha, Id. Superintendent (AR) appearing on behalf of the Revenue objected for restoration of the appeal. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r making the pre-deposit have been expired by now the same may be extended. He stated that the appeal of the petitioners has not yet been dismissed by the Tribunal for non fulfilling the condition of pre-deposit. In the facts and circumstances of the case, request for extension of time for a period of three months from today is granted. It is provided that the petitioners shall have time up to 08.12.2011 to comply with the requirement of pre-deposit. They shall however, be on the condition that if during the above period the petitioners sale any of its immovable properties, proceeds thereof shall be first utilized for the purpose of pre-deposit as required by the Tribunal. An undertaking to this effect shall be filed withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the attachment of the Department, the petitioners could not identify any buyer. Be that as it may, as of now, neither the petitioners are able to satisfy the pre-deposit requirement on their own nor are they able to bring any genuine buyer. Under the circumstances, this petition is disposed of with following directions: ( 1) Time for satisfying the pre-deposit requirement is extended upto 15th August 2013. If within such time, the amount is deposited, the Tribunal shall entertain the Tax Appeal on merits. ( 2) If within such time permitted, the petitioners find any buyer to sell the property in question, it would be open for them to approach the Court again. The petition stands disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 Crore, we are of the view that the applicants may not be now asked to deposit the amount towards the pre-deposit. The interest of the revenue could be said to be protected. The applicants must get an opportunity to argue the appeal on merits rather than the appeal being dismissed on the ground of failure of pre-deposit. 9. In such circumstances, referred to above, we direct the CESTAT to hear the Appeal No.E/642/2010 preferred by the applicants on its own merit without insisting for the pre-deposit amount. The CESTAT shall restore the appeal to its original file and fix the final hearing of the same by giving notice to the parties concerned. 10. With the above, this application stands disposed of. Rule is m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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