Appeal dismissed for failure to provide Bank Guarantee on time; revival conditions set.

The appeal was dismissed by the Tribunal due to the appellant's failure to furnish the Bank Guarantee within the specified time frame. Subsequent applications for an extension of time were dismissed as the appeal had already been dismissed, making the Bank Guarantee unnecessary. Two separate appeals were filed against the dismissal orders, which were consolidated and disposed of together. The judgment outlined conditions for the revival of the appeal, requiring the appellant to deposit a specified sum within a month; failure to comply would lead to the dismissal of both appeals.

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Issues:
1. Extension of time to furnish Bank Guarantee.
2. Dismissal of appeal by the Tribunal.
3. Appeals against dismissal orders.
4. Conditions for revival of appeal.

Extension of time to furnish Bank Guarantee:
The appellant failed to furnish the Bank Guarantee within the stipulated time frame as per the modified order dated 11th July, 2013. An application for an extension of time was made on 1st August, 2013. However, during the pendency of this application, the appeal was dismissed by the Tribunal on 19th August, 2013. Subsequently, the application for extension was also dismissed on 29th August, 2013, as the appeal had already been dismissed, rendering the requirement for the Bank Guarantee unnecessary.

Dismissal of appeal by the Tribunal:
The Tribunal dismissed the appeal on 19th August, 2013, which led to the subsequent dismissal of the application for an extension of time to furnish the Bank Guarantee. The dismissal of the appeal by the Tribunal was a crucial event that impacted the subsequent legal proceedings and decisions.

Appeals against dismissal orders:
Following the dismissal of the appeal and the application for extension, two separate appeals were filed challenging the orders dated 19th August, 2013, and 29th August, 2013. Both appeals were consolidated and disposed of together in the present judgment.

Conditions for revival of appeal:
The judgment outlined specific conditions for the revival of the appeal. It stipulated that if the appellant deposited a sum of &8377;1 crore with the Commissioner within a month from the date of the judgment, the Appeal No. Ex.Ap.49/11 would stand revived and be heard by the Tribunal on merit. Failure to make this deposit would result in the dismissal of both appeals. The judgment concluded by disposing of both appeals based on the aforementioned conditions and decisions.

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