TaxTMI 
TaxTMI 
1985 (3) TMI 146
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....re presented in the Registry on 28th March, 1985 and has pleaded that these Misc. applications may be heard today, otherwise the appellant shall suffer an irreparable loss. He has also pleaded that the copies of these applications have been duly given to the learned Junior Departmental Representative. 2. We had enquired from the learned J.D.R. about the same and had asked him that if he wants time for going through the applications and in the interests of justice, the same can be granted and if he has got no objection, then the matter can be taken up right now. 3. In reply to the same the learned J.D.R. has stated in the open court that he has got no objection for the hearing of these three miscellaneous applications today. ....
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....ine and penalty in accordance with Supreme Court's order. The learned advocate has also pleaded that the goods till date have incurred huge demurrage. He has pleaded that approximate demurrage figures appealwise are as under : No. C-83/85-Cal. ... Rs. 10,00,000/- No. C-84/85-Cal. ... Rs. 10,00,000/- No. C-85/85-Cal. ... Rs. 15,00,000/- He has pleaded that the above approximate demurrage figures are upto March, 1985 and the amount will go on increasing. He has pleaded for the earlier fixation of appeals on priority basis. 5. In reply Shri A.K.Chatterjee, the learned J.D.R. has stated that he has got nothing to say in the matter. He leaves it to the Court to decide as it deems fit. 6. After hearing both the sides a....
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....e of arguments we had asked the learned counsel for the appellant whether the appellant had approached the appropriate revenue authorities for extension of time or not, to our query, the learned advocate has conceded that the appellant had not approached the proper authority but had the honest belief that the extension will not be granted. Apparently, it is abundantly clear that the applicants have not exhausted their remedy in approaching the revenue authorities for extension of time. These petitions were heard on 29th March and the last day for the clearance of the goods as per letter dated 2nd February, 1985 is 31st March, 1985. Keeping in view the judgment in the case of State of Uttar Pradesh v. Mukthar Singh.-(1957) A.A. 5O5 where the....