2013 (3) TMI 61

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....he Appellants   Shri Devender Singh, Jt.CDR for the Respondent Per Archana Wadhwa (for the Bench):   After hearing both sides and after dispensing with the condition of pre-deposit, we proceed to decide the appeal itself inasmuch as we find that Commissioner (Appeals) has not disposed of the appeals on merits but has rejected the same on the point of condonation of delay as al....

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....e taken from decision of Hon ble Supreme Court in the case of Singh Alloys and of decision of Delhi High Court in the case of Raja Mechanical Works.   4. However, the facts in the present case are different. The order in original passed by the Assistant Commissioner was put to challenge before Hon ble Delhi High Court by way of filing a writ petition in the year 1987. The said writ petitio....

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....od during which, the matter was pending before the wrong forum, is required to be excluded for the purpose of limitation. As such, if the above matter was pending before the Hon ble High Court and subsequently before the Tribunal, the period is required to be taken out of consideration for the purpose of calculation of limitation period. If that be so, the appeal is required to be held as having b....

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....appropriate payment particulars of the same. Thus, there appear contradictions in the above discussed facts on record. Moreover, I find that before the Hon'ble High Court of Delhi, the appellant has submitted that they have deposited the entire amount of the tax demanded as is recorded in the Order dated 1st February, 1989, while they have now sought stay against the said recovery. In view of the ....