2020 (4) TMI 107

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....ICIAL) AND HON'BLE SHRI ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) APPEARANCE: Shri G. Derrick Sam, Advocate for the Appellant Shri Arul C. Durairaj, Supdt. for the Respondent Per Smt. Sulekha Beevi C.S: The above application for condonation of has been filed by the appellant to condone the delay of 1,930 days delay in filing the appeal. On behalf of the appellant, the learned counsel Shri G. Der....

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....they did not receive copy of the order due to change of address. After filing appeal before the Tribunal along with this delay petition, the appellant moved the Hon'ble High Court by filing a Writ Petition No.813 of 2020 against the recovery notice issued by the department. The Hon'ble High Court directed the appellant to deposit a further sum of Rs. 5 lakhs in addition to the sum of Rs. 4 lakhs a....

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....already paid a sum of Rs. 4 lakhs in regard to the demand. From these facts, we are of the considered opinion that the appellant has made out sufficient cause to condone the delay. 5. The Commissioner (Appeals) has dismissed the appeal for non-compliance of pre-deposit. No purpose will be served by keeping the appeal pending in the files of Tribunal as there is no order on merits. With the consen....