Mandatory time-bound payment condition bars appeal when duty, interest and penalty are paid after the stipulated period.

A time-bound precondition requiring payment of the entire duty, interest and 25% penalty within the stipulated period was treated as mandatory, and no power to relax that condition was found. Because the unpaid amount was cleared only after the period fixed in the order-in-original, the appeal was held not maintainable and the rejection of the appeal was upheld.

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Issues: Whether the appeal was liable to be rejected for non-compliance with the condition requiring payment of the entire amount of duty, interest and 25% penalty within the prescribed time.

Analysis: The amount remaining unpaid was cleared only after the time stipulated in the order in original. The prescribed time condition was treated as mandatory, and no power to relax that condition was found.

Conclusion: The appeal was not maintainable for failure to satisfy the time-bound payment condition and the rejection of the appeal was upheld.

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