2010 (1) TMI 1038

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondent. ORDER The appeal had been dismissed for non-compliance with the stay order and subsequently the appellant approached Hon'ble Gujarat High Court and Hon'ble High Court allowed the appellant to withdraw the petition and approach this Tribunal. Once again the appellant filed an application for restoration of appeal which was heard on 9-11-09 and this ROA application was dismiss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ly, 4 weeks' time was given to the Revenue and the matter came up today. 2. Today, the learned SDR submits that since the order was issued by the Tribunal, the Department could not verify whether the same has been received by the appellant or not. However, he submits that the Department had been writing letters to the appellant right from 2005 onwards intimating him that his appeal has been dis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... advocate that the appellant has not received the order of the Tribunal as well as the communications sent by the Department in view of the change in address. Since the appellant has deposited the amount required to be deposited by him as per the stay order and in view of the submission of the learned advocate that they had deposited another Rs. 23 lakhs earlier and totally they have deposited Rs.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and has already decided by the Tribunal in favour of another party involving the same order-in-original, he submits that the appeal may be finally decided. Learned SDR fairly agrees with the facts submitted by the learned advocate for the appellant. 5. Issue involved is enhancement of value based on xerox copy of the declaration filed before Hong Kong Customs and the same order-in-original cov....