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of <h1>Court orders compliance within 4 weeks, emphasizes expeditious appeal disposal</h1> The High Court set aside the final order of the Tribunal and directed the petitioner to comply with specified conditions within four weeks. The Court ... Restoration of appeal - Online information and database access and or retrieval service – Penalty u/s 75A, 76, 77 and 78 of the Finance Act, 1994 – Held that:- At this stage of the hearing or the writ, petition, the learned counsel appearing on behalf of the petitioner had submitted that the petitioner would comply with the conditions imposed by the second respondent-Tribunal, by its order, dated 9-1-2007, made in Stay Order No. 31 of 2007, within the period specified by this Court. In such circumstances, the second respondent-Tribunal may be directed to take on file the appeal filed by the petitioner, in Appeal [2013 (11) TMI 1258 - CESTAT CHENNAI] and dispose of the same, on merits and in accordance with law, on the petitioner complying with the conditions imposed by the second respondent-Tribunal, while granting the stay order, on 9-1-2007. - final order of the second respondent-Tribunal, in Final Order No. 135 of 2007, dated 15-2-2007, is set aside. - Decided in favour of assessee. Issues: Compliance with conditions for appeal filing, setting aside of tribunal's final order, direction to comply with conditions within a specified time, expeditious disposal of appeal.Compliance with Conditions for Appeal Filing:The petitioner, represented by counsel, assured compliance with conditions set by the second respondent-Tribunal in Stay Order No. 31 of 2007 within the period specified by the Court. This compliance would enable the second respondent-Tribunal to accept the appeal filed by the petitioner in Appeal No. S/180/2006 and proceed with its disposal on merits and in accordance with the law. The learned counsel for the first respondent did not raise any significant objections to this course of action, indicating a general consensus on the matter.Setting Aside of Tribunal's Final Order:The High Court, after considering the submissions made by both parties, decided to set aside the final order of the second respondent-Tribunal in Final Order No. 135 of 2007 dated 15-2-2007. This decision was based on the petitioner's commitment to fulfilling the conditions specified in the stay order issued by the second respondent-Tribunal on 9-1-2007. The Court directed the petitioner to adhere to these conditions within four weeks from the date of receiving the Court's order.Direction to Comply with Conditions within a Specified Time:The petitioner was specifically instructed to comply with the conditions outlined by the second respondent-Tribunal in the stay order issued on 9-1-2007 within a strict timeline of four weeks from the date of receipt of the Court's order. Failure to meet this deadline could have serious implications on the appeal process initiated by the petitioner in Appeal No. S/180/2006.Expeditious Disposal of Appeal:Emphasizing the need for a swift resolution, the Court directed the second respondent-Tribunal to hear the appeal filed by the petitioner in Appeal No. S/180/2006 and ensure its disposal on merits and in accordance with the law within three months from the petitioner's compliance with the specified conditions. This directive aimed to expedite the legal process and avoid unnecessary delays in resolving the matter at hand. The writ petition was consequently ordered in alignment with these directions, with no costs imposed, and the connected miscellaneous petition was closed as a result of the judgment.
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