2019 (3) TMI 1425

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....dvocate For the Respondent : Mr. B.K. Gupta, Advocate Chief Justice Heard learned counsel for the parties. 2. Petitioner is a registered partnership firm having its principle place of business at Manpur, Sumbuk Block, South Sikkim and is engaged in the business of manufacture of industrial chemicals. On 08.04.2016, a show cause-cum-demand notice was served upon the petitioner by the....

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....was passed by the learned Appellate Tribunal on 21.08.2017; "................................................................................................... List revised. None present on behalf of the appellant. Heard the ld. A.R. for the Department. 2. Shri A.K. Biswas, Ld. Counsel for the Department submits that pre-deposit is mandatory as per the statute. ....

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....g knowledge of the date fixed. We also find that when the petition was filed before this Court, the counsel for the petitioner submitted before the Court that in case one more opportunity is given to the petitioner to make good the deficiency, the pre-requisite deposit could be made. Though, no such liberty was granted to the petitioner but we find that till date the petitioner has not taken any s....