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2007 (8) TMI 166

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....taken up together for disposal. The Tribunal, Chennai Bench, had remanded the matter by Final Order Nos. 619 to 623/1999 dated 24-3-1999 for de novo consideration. While setting aside the OIO and directing the matter to be re-adjudicated, there was also a direction to the appellant to pre-deposit Rs. 50 lakhs within a period of four months from the receipt of that order. The appellants have not de....

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.... matter. The learned SDR prays for dismissing all the appeals by recalling the Final Orders noted supra for non-deposit while the Counsel submits that the appellant is a BIFR Unit since March 1999 and they could not comply with the terms of the order. He submits that it was for the Commissioner to have moved the Tribunal expeditiously and could not have waited for almost a decade to move the prese....

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....eposit Rs. 50 lakhs. The Commissioner ought to have brought to the notice of the Tribunal about the non-compliance of the directions of the Tribunal immediately on expiry of four months from the date of the Final Order i.e. four months from 24-3-1999, which is a grave mistake committed by the Commissioner in keeping the matter pending without taking any steps either to re-adjudicate or for recall ....