Court revives Tax Appeal despite delayed deposit, deeming it non-prejudicial.

The High Court acknowledged the petitioner's delayed deposit of the required amount but deemed it non-prejudicial. Consequently, the Court set aside the previous order dismissing the Tax Appeal and revived the appeal before the Tribunal for further consideration on its merits and in compliance with the law.

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Issues Involved:
The issue involved is regarding the revival of the petitioner's appeal before the Tribunal due to a delay in depositing the required amount.

Issue 1: Appeal against Tribunal's Order

The petitioner had appealed before the Tribunal against an order passed by the Commissioner, which required a pre-deposit of 25% of the duty confirmed. The High Court reduced the pre-deposit amount from Rs. 25 lac to Rs. 55 lac, which the petitioner was required to deposit within 12 weeks. The petitioner deposited the amount after a delay of one and a half months, leading to the Tribunal dismissing the Tax Appeal on October 30, 2012.

Judgment Details:

After hearing the arguments, the Court acknowledged that the petitioner had eventually fulfilled the pre-deposit requirement by depositing Rs. 55 lac, albeit with a slight delay. The Court opined that the delay should not be detrimental to the petitioner's appeal. Consequently, the Court set aside the order dated October 30, 2012, and revived the petitioner's appeal before the Tribunal. The appeal will now be heard on its merits and in accordance with the law, thereby disposing of the petition accordingly.

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