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        Central Excise

        1991 (4) TMI 133 - HC - Central Excise

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        Conditional relief on pre-deposit compliance allowed, with appeal restoration on further deposit and recovery stayed meanwhile. Conditional relief against dismissal for non-compliance with a pre-deposit order may be granted where the tribunal had already considered the petitioner's ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Conditional relief on pre-deposit compliance allowed, with appeal restoration on further deposit and recovery stayed meanwhile.

                                Conditional relief against dismissal for non-compliance with a pre-deposit order may be granted where the tribunal had already considered the petitioner's financial position and part-payment had been made. The Court allowed further time to deposit the reduced balance, with restoration of the appeal on compliance and a stay of coercive recovery steps in the meantime. If the balance was not deposited within the fixed time, the respondents were entitled to proceed with recovery.




                                Issues: Whether the petitioner was entitled to conditional relief against dismissal of the appeal for non-compliance with the pre-deposit order and to restoration of the appeal on further deposit.

                                Analysis: The Tribunal had fixed the pre-deposit amount after considering the financial position of the petitioner. The petitioner had already paid part of the amount and sought further indulgence on the ground of inability to pay the balance within time. The Court balanced the requirement of compliance with the need to secure a hearing on merits by granting a further opportunity to deposit a reduced balance within a fixed time. It also directed that, upon such deposit, the appeal would be restored and the coercive steps for recovery would remain stayed.

                                Conclusion: The petitioner was granted conditional relief. On depositing the further amount within time, the appeal was to be restored and decided on merits, and recovery proceedings were stayed meanwhile; failing such deposit, the respondents were free to proceed with recovery.


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                                ActsIncome Tax
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