1990 (4) TMI 70

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.... delete respondent No. 2 from the array of parties. Permission granted. Respondent No. 2 is deleted from the array of parties. 2. Rule. Mr. B.B. Naik, learned Counsel, appears for respondents Nos. 1 and 3 and waives service of rule. 3. Learned Counsels appearing for the respective parties herein have no objection for taking up this matter today for final hearing. 4. The main contention of the p....

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....ied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied : Provided that where in any particular case, the Collector (Appeals) or the Appellate Tribunal is of opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, the....

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....ately and produce evidence of such deposit within two weeks of the order. There is also a further condition to the effect that if such deposit is not made, the appeal is liable to be dismissed. We find from Annexure `D' collectively to the Special Civil Application that the appeal was dismissed for non-compliance with the direction given by the Collector (Appeals) at Annexure `C'. Since in this ca....