2019 (4) TMI 1465

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....o comply with the Tribunal's order dated 17th October, 2016, directing the Appellant to deposit 20% of the penalty amount confirmed by the adjudicating authority, for the purposes of entertaining the appeal on merits. 2. The Appellant has urged the following re-framed question of law for our consideration:   "Whether on the facts and in the circumstances of the case and in law was the Tribunal justified in dismissing the appellant's appeal for noncompliance of an order on pre-deposit even when it notices that rectification application to rectify the order on pre-deposit was pending?' 3. The Appeal is admitted on the above substantial question of law. As the dispute is within a narrow compass, at the request o....

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....ve modification application could be listed for hearing, the Appellant's appeal was listed before the Tribunal on 19th December, 2016. At that time again, the Appellant was absent nor was he represented by any Advocate. Thus, the Tribunal by order dated 19th December, 2016 dismissed the Appellant's appeal on account of the failure to deposit the amount of 20% of penalty imposed by the adjudicating authority, as directed by its order dated 17th October, 2016. This after noticing the fact that the application for modification of the order dated 17th October, 2016 taken out by the Appellant on 15th December, 2016 was pending before it. The aforesaid fact is even recorded by the Tribunal in its impugned order dated 19th December, 201....