Tribunal Grants Condonation of Delay and Waiver of Penalty in Appeal

The Tribunal allowed the condonation of delay in filing the supplementary appeal, noting the practice of condoning delays in such appeals supported by High Court and Supreme Court judgments. Additionally, the Tribunal granted the waiver of pre-deposit of a penalty of Rs. 4 lakhs, citing a previous waiver in a pending appeal. The stay application was allowed, staying the recovery of the penalty amount until the final disposition of both appeals.

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Issues: Condonation of delay in filing supplementary appeal, waiver of pre-deposit of penalty

Condonation of Delay in Filing Supplementary Appeal:
The appellants filed a supplementary appeal along with a COD application seeking condonation of delay in filing the appeal, as only one appeal had been filed due to inadvertent error. The learned DR opposed the prayer, citing a Tribunal judgment where delay was not condoned in similar circumstances. However, the Tribunal noted that it is the practice to condone delay in supplementary appeals, supported by judgments of High Court and Supreme Court. Consequently, the COD application was allowed.

Waiver of Pre-deposit of Penalty:
The appellant sought waiver of pre-deposit of a penalty of Rs. 4 lakhs. It was highlighted that in a pending appeal, the waiver had been granted previously. Considering this, the stay application was allowed by granting waiver of pre-deposit of the penalty amount and staying its recovery until the appeal's disposal. Both appeals were scheduled to be heard together for final disposition.

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