2013 (10) TMI 811

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.... Shri Govind Dixit, D.R. ORDER Per Justice G. Raghuram : By the order dated 20.9.2012 the stay applications in the respective appeals were disposed of directing pre-deposit of the stipulated amount and further directing compliance to be reported by a specified date. Subject to such deposit, the order granted waiver of pre-deposit for the balance adjudicated liability during pendency of th....

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.... the Commissioner (Appeals) or before this Tribunal), the decision or order appealed against relates to any duty demanded, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied. Under the proviso to this provision where the Commissioner (Appeals) or the Tribunal, as the case may be,....

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....o hear an appeal after the stage of pre-deposit determination under the proviso to Section 35F, is not limited by time and there is no sunset clause in the statute which eclipses the right and the corollary obligation of this Tribunal to hear an appeal after the pre-deposit stage. 6. Section 35C sets out provisions with regard to hearing of appeals by this Tribunal, Sub Section 2A of this provi....

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....may on an application made by a party and on being satisfied that the delay in disposing of the appeal is not attributable to such party, extend the period of stay for such further period as it considers appropriate, not extending 180 days, and in case the appeal is not disposed of within the total period of 365 days from the date of the order preferred to the first proviso, the stay order stands ....