Appeal allowed, dismissal set aside for delays in depositing amounts, Tribunal directed to proceed

The Court allowed the appeal, setting aside the impugned orders in all three instances where the appellant faced dismissal due to delays in depositing required amounts for hearing the appeal. The delays were condoned, and the Tribunal was directed to proceed with hearing the appeals on their merits.

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Issues:
1. Compliance with stay order
2. Dismissal of appeal despite interim stay order
3. Delay in depositing pre-deposit amount

Compliance with stay order: The appellant, a Director of a company, was issued a show cause notice for penalty under Cenvat Credit Rules. The Tribunal imposed a penalty, which was later reduced. The appellant filed a writ petition against the order requiring a deposit for hearing the appeal. The Court granted interim stay but later dismissed the writ petition. The appellant deposited the required amount after delays. The Tribunal dismissed the appeal for failure to deposit within the stipulated period. The appellant sought condonation of delay, arguing it was due to circumstances. The Court allowed the appeal, setting aside the impugned order, and condoned the delay in deposit.

Dismissal of appeal despite interim stay order: The Tribunal initially required a deposit for hearing the appeal. The appellant filed a writ petition challenging this requirement, which was dismissed with liberty to file an appeal. The appellant deposited the amount after delays, but the Tribunal still dismissed the appeal for non-compliance within the stipulated period. The appellant sought condonation of delay, which was granted by the Court. The Court set aside the impugned order and directed the Tribunal to hear the appeal on merits.

Delay in depositing pre-deposit amount: The Tribunal had directed the appellant to deposit a specific amount as a pre-condition for hearing the appeal. The appellant deposited the amount after delays, leading to the dismissal of the appeal by the Tribunal. The appellant requested condonation of the delay, attributing it to circumstances. The Court allowed the appeal, setting aside the Tribunal's order, and condoned the delay in deposit. The Tribunal was instructed to proceed with hearing the appeal on its merits in accordance with the law.

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