2010 (6) TMI 101

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....ini M.D., Advocates, for the Petitioner. Shri N.R. Bhaskar, Advocate, for the Respondent. [Order per: B.V. Nagarathna, J.] - This writ petition is filed by the Assessee by challenging the order dated 11-1-2010 (vide Annexure 'C') and has sought a writ in the nature of mandamus for restoring Appeal No. E/851/2008 on file. 2. The relevant facts of the case for the purpose of disposal of ....

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.... dismissed on account of there being no such compliance of the said order, with liberty to restore the stay application and the appeal, as and when the petitioner herein complied with the terms of the said order. From the material on record, it is noticed that on 12-11-2008, the petitioner herein had deposited Rs. 5 lakhs. However, the said deposit was beyond 3-11-2008 on which date the appeal was....

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....rises for our consideration is "Whether the petitioner should be given an opportunity of being heard before the Tribunal by restoring the appeal filed before it, in view of the fact that pre-deposit was made before three months as per the order dated 19-8-2008?" 5. On a perusal of the order dated 19-8-2008, it is noted that the predeposit of an amount of Rs. 5 laths had to be made within a peri....

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....se, but subsequently, there was a communication made to the Tribunal with regard to the compliance of the order dated 194 1-2008. Learned counsel for the petitioner further submits that merely because there was no representation on behalf of the petitioner be-fore the Tribunal on 3-11-2008, that could not have been the ground for dismissal of the appeal when in fact, the petitioner had three mo....