Condonation of delay and pre-deposit compliance led to restoration of the appeal for decision on merits.

Delay of 101 days in filing the appeal was condoned on the explanation that the appellants believed the activity was exempted and, being illiterate, did not understand the need for immediate challenge. The appeal had earlier been dismissed for non-compliance with the pre-deposit direction requiring payment of Rs. 60,000, and the matter was restored with time granted for compliance. After deposit is made and reported to the appellate authority, the appeal is to be heard and decided on merits.

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Issues: (i) Whether the delay of 101 days in filing the appeal should be condoned. (ii) Whether the matter should be restored and the appeal decided on merits after compliance with the pre-deposit direction.

Issue (i): Whether the delay of 101 days in filing the appeal should be condoned.

Analysis: The explanation offered was that the appellants had understood from the authorities that the activity in question had been exempted and, being illiterate, did not appreciate the need to challenge the order immediately. The explanation was accepted as sufficient for the delay.

Conclusion: The delay was condoned and the application for condonation of delay was allowed.

Issue (ii): Whether the matter should be restored and the appeal decided on merits after compliance with the pre-deposit direction.

Analysis: The appeal had earlier been dismissed for non-compliance with the stay order requiring deposit of Rs. 60,000/-. Time was granted to make the deposit, with a direction that compliance be reported to the Commissioner (Appeals), who would then decide the appeal on merits.

Conclusion: The matter was restored for consideration on merits after compliance with the deposit direction.

Final Conclusion: The proceeding was disposed of by granting condonation, directing compliance with the pre-deposit requirement, and restoring the appeal for merits adjudication before the Commissioner (Appeals).

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