2025 (10) TMI 398

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.... ORDER PER:- 1. Heard Ms. Thadani, learned Counsel for the Appellant and Mr. Yadav, learned Counsel for the Respondent Nos. 2 and 3. 2. We admit this Appeal on the following question of law:- "(II) Whether the Hon'ble Court failed to consider the concept of undue hardship as enumerated by the Hon'ble Supreme Court in the case of Kamala Devi & Ors. V/s. Collector of Cen....

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....lhi High Court, which, by order dated 02 September 2008, directed the Appellant to deposit only 5% of the penalty amount, corresponding to Rs. 17 Lakhs, within six weeks. 7. The record shows that from 2008 onward, the Appellant failed to pay this amount and, therefore, the Tribunal, by its order dated 14 July 2009, dismissed the Appeal. The review against the same was also dismissed on 16 Augus....

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....ber 2008 and, therefore, the Appellant will not be granted any relief in this Appeal. He pointed out that after that, three extensions were obtained by the Appellant, and even the extended time expired in June 2009. 11. We have considered the rival contentions and the reasons given by the Appellant relating to his health and advanced age. We have also considered the decision of the Hon'ble Supr....

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....owing order:- ORDER A) The Appellant shall deposit with the Tribunal an amount of Rs. 25 Lakhs on or before 01 December 2025 without giving any excuses or seeking any further extension. B) If the above amount is deposited on or before 01 December 2025, then, and only then, the impugned orders dated 14 July 2009 and 16 August 2016 would stand set aside, and the Appellant's Appe....