2014 (11) TMI 158

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....R authorities. It is his submission that BIFR vide their notice dt.11.05.2006 has specifically held that the appellant M/s Aafloat Textiles (India) Ltd should be wound up and the opinion of the BIFR to that effect be recorded and forwarded to the jurisdictional Hon'ble High Court. It is his submission that consequent to such reference being made, Hon'ble High Court of Gujarat in BIFR No.271/2002 had admitted such recommendations vide order dt.22.03.2007 and the assets of the appellants were taken over by the Asset Reconstruction Company (India) Ltd on 06.02.2008. It is his submission that in view of such a position, appellant was not in a situation to pre-deposit the amount as ordered by the Tribunal and Hon'ble High Court has n....

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....Tribunal, directed the appellant to deposit entire amount of duty and penalty confirmed under the impugned order. On non-compliance of such an order, the appeal was dismissed in March 2007. We find that the appellant had no intention to prosecute the matter before the adjudicating authority as well as appellate forum which is evidenced from the  non-representation before the lower authorities as well as before the Tribunal. Be that as it may, we find that the callous attitude of the appellant continued even while prosecuting this miscellaneous application filed in as much as this miscellaneous application was listed for disposal on 22.05.2003 and on request was adjourned to be heard on 27.06.2013. On that day there being no Bench, the ....