Non-compliance with pre-deposit order leads to dismissal of modification applications. Importance of adhering to tribunal directives emphasized.

The Tribunal dismissed the appellant's multiple modification applications due to non-compliance with the pre-deposit order, emphasizing the importance of adhering to tribunal directives. Despite the appellant's claims of earlier deposits covering the required amount, evidence showed non-payment as directed. The Tribunal considered all previous payments and found no merit in the modification applications, stressing the need for prompt compliance with orders to facilitate efficient legal resolution.

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Issues Involved:
Non-compliance with tribunal's order for pre-deposit, multiple modification applications filed, failure to pay directed amount, dismissal of modification applications.

Analysis:
The judgment pertains to a miscellaneous application seeking modification of the Tribunal's order dated 29.5.2012 and 17.9.2012. The Revenue, represented by the Authorized Representative, highlighted that the appellant's appeal had been dismissed previously due to non-compliance with the direction of Stay Order. Despite the passage of six years since the pre-deposit order, the appellant failed to adhere to the directive and continued filing modification applications, claiming earlier deposits covered the required amount. However, a letter presented by the Revenue confirmed the appellant had not paid the directed sum, contrary to their assertions. The Tribunal observed that all payments claimed to have been made were already considered during the pre-deposit order. Consequently, the Tribunal found no merit in the miscellaneous applications and dismissed them, expecting the Revenue to promptly recover the outstanding amount.

In conclusion, the Tribunal's judgment emphasizes the importance of compliance with directives issued by the Tribunal and the consequences of failing to adhere to such orders. The appellant's repeated attempts to modify the order without fulfilling the pre-deposit requirement were deemed without merit, leading to the dismissal of the applications. The judgment underscores the necessity for parties to abide by tribunal orders promptly to avoid further delays and ensure efficient resolution of legal matters.

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