TMI Blog2023 (8) TMI 1411X X X X Extracts X X X X X X X X Extracts X X X X ..... ining the appeal before the Appellate Tribunal. That being the case, the appellant cannot be heard to complain when the Tribunal dismissed its appeal for non-compliance with the statutory requirement of pre-deposit as well as the direction issued by this Court in Ext.P8 judgment. The Writ Appeal fails and is accordingly dismissed. - THE HONOURABLE DR. JUSTICE A. K. JAYASANKARAN NAMBIAR And THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. FOR THE PETITIONER : BY ADVS. MATHEWS K.UTHUPPACHAN SRI.TERRY V.JAMES SRI.SHARAN SHAHIER FOR THE RESPONDENT : BY ADV THOMAS MATHEW NELLIMOOTTIL, SC JUDGMENT Dr. A. K.Jayasankaran Nambiar, J. This Writ Appeal is preferred impugning the judgment dated 07.11.2018 of a learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated by the amendment to the Finance Act, 1994, with effect from 06.08.2014. 3. It would appear that the judgment of this Court dated 20.03.2015 in WP(C).No.8883 of 2015 was subsequently reversed, and the legal position with regard to the payment of mandatory pre-deposit attained finality through the order dated 07.11.2016 of the Supreme Court in SLP(C) No.31297/2016 with SLP(C) No.31643/2016 (Satya Nand Jha v. Union of India). Consequently, the appellant was obliged to pay the mandatory pre-deposit of 10% of the duty confirmed against it for the purposes of maintaining the appeal before the Tribunal. It is not in dispute before us that the said amount was not paid by the appellant. As a result, the Tribunal passed Ext.P9 final order dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ismissed since it is not in dispute that the appellant did not comply with the directions of this Court in Ext.P8 judgment and the terms of the undertaking furnished, to pay 10% of the duty amount as a condition for maintaining the appeal before the Appellate Tribunal. That being the case, the appellant cannot be heard to complain when the Tribunal dismissed its appeal for non-compliance with the statutory requirement of pre-deposit as well as the direction issued by this Court in Ext.P8 judgment. Even if this Writ appeal is to be treated as an appeal against Ext.P9 order of the Tribunal that was impugned in the Writ Petition, we have necessarily to dismiss this Writ Appeal for we cannot find the impugned order of the Tribunal (Ext.P9) to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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