2014 (3) TMI 40

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....hta, Advocate For the Respondent : Mr. Jaimin Gandhi, AGP ORDER (Per : Honourable Mr. Justice Akil Kureshi) 1. In view of the limited controversy involved in these appeals, issue notice to the sole respondent, returnable forthwith. Learned AGP Shri Jaimin Gandhi waived service of notice for admission on behalf of the respondent. He is supplied with an advance copy. 2. In these appea....

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....s as result of order passed for any other years, the same may be taken into consideration and the amount payable shall be reduced to the extent of such refund. The balance of 25% of the tax demand shall be paid within one month from today. On payment of this amount, the stay will come into operation. For compliance of this order and for production of challan, the hearing of these appeals is adjour....

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..... In that view of the matter, the tribunal noted that the appellant cannot seek adjustment of the refund since no order regarding refund has been passed. Be that as it may, on 16.8.2013, the tribunal rejected the appeals since the requirement of predeposit was not fulfilled. These orders are in challenge before us. 5. We notice that even before the tribunal the appellant's main request was for ....

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....g predeposit as directed by the tribunal in its order dated 14.6.2013 is extended till 15.3.2014. 2) If such amounts are deposited, the appeals of the appellant before the first appellate authority shall be taken up for hearing on merits. The appellate authority shall endeavour to hear the appeals expeditiously and preferably within four months thereafter. 3) We are informed that after reman....