TaxTMI 
TaxTMI 
2007 (5) TMI 433
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....Appellant. Shri K. Sambi Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The COD, stay application and appeal are taken up together as the matter is required to be remanded to the Commissioner (Appeals) for de novo consideration. By the impugned order, the Commissioner (Appeals), dismissed the appeal in terms of prov....
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....permanent closure from 01-11-1998 and has not resumed production till date. She has contended that she was not aware of the order and came to know about it only on 04-10-2005 when the sale notice was served on her. She submits that she made arrangements to raise the amount and had deposited the same. Thereafter, she moved the Hon'ble High Court of Andhra Pradesh in Writ Petition No. 15505/2006 aga....
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....law, has held that inordinate delay in pre-deposit of the amounts can be condoned and appeal should be restored. He seeks for remand of the case to the Commissioner (Appeals) for decision on merits. 3. Heard learned JDR who reiterated the departmental view. 4. On a careful consideration, it is seen that the High Court of Andhra Pradesh, in the above noted Writ Petition, had d....
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....sit of amounts. The appellant has explained the reason for non-deposit. The appellant herein viz. Smt. Madhubala Agarwal has stated that she was not aware of the Commissioner (Appeals)'s order directing the firm to deposit the amounts. She has also stated that Shri Bhagirath Lal Agarwal, who was incharge of the firm, died in the hospital. She came to know about the order of the Commissioner (Appea....